Capital Gains

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A non-resident settlement has stockpiled gains from previous years. What effect does the capital gains tax rate change in 2010/11 have on the benefit chargeable under TCGA 1992, s 87?

Hansard, 27 Jul 2010, vol 514, no 39, col 936W

But plans could hit families, warns solicitor

Given the recent changes in capital gains tax, ROBERT MAAS considers whether property should be in or out of a company

JAN ELLIS examines the effect of the current capital gains tax regime on employee shares

Re the Trevor Smallwood Trust; Smallwood and another v CRC, Court of Appeal

HMRC have made changes

Coll v CRC and related appeal, Upper Tribunal (Tax and Chancery Chamber)

A mother transferred her only or main residence into the name of her son in 1999, but has lived in it since then. The property is now to be sold

MIKE TRUMAN is not impressed with the change in CGT rates half way through the year

MIKE BEATTIE and DAVID ADAMS team up with Nexia International colleagues from some of Europe’s top footballing nations for a special World Cup tax clash

Jiggens and another v Low and another, Chancery Division

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