Capital Gains

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Mayes (SpC 729)

RJ Smith (SpC 725)

What are the tax implications when a limited company sells a database for a nominal amount and a share of future profits?

A writer and lecturer would like to liquidate his cash rich company and retire to Spain, where any work will be carried out in a personal rather than a corporate capacity

A house is effectively – but not legally – divided by co-owner brothers into two flats although these are not completely separate. One inherits the other’s share, which is now occupied by his mother

A company has ceased trading and it has used the surplus funds of its retained profits to purchase an investment property. What effect will this have on the possibility of any future claim to entrepreneurs’ relief by the shareholders?

HMRC draft guidance in relation to overseas trust companies

Chappell (SpC 717)

The downturn in the property market is delaying the sale of business premises. How will this impact on entitlement to entrepreneurs’ relief?

Will they be eligible for capital gains tax entrepreneurs’ relief when they are disposed of?

What are the capital gains tax and inheritance tax implications of a Liechtenstein foundation and what liabilities might arise if this is wound up?

HMRC brief includes details on slurry and multiple occupancy

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