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Capital Gains

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CGT warning for holiday home vendors
Strong euro could be problem when selling overseas property
09 Jan 2009
HMRC outline view on associated firms
For purposes of exception to de-grouping charge
09 Jan 2009
SA Workarounds premium icon
More detail provided by HMRC
18 Dec 2008
Online helpsheet premium icon
HMRC offer SA assistance
18 Dec 2008
A conflicting view premium icon
from Adrian Widdowson, Garbutt & Elliott
17 Dec 2008
Balancing act premium icon
What is the position if a business purchases an asset on hire purchase but then gives it back before the end of the agreement?
10 Dec 2008
SA taxpayers offered UTR fast-track
But service is for urgent cases only
10 Dec 2008
Farming family premium icon
A farm is owned by a brother and a trust in equal shares, his sister being the life tenant with his children as remaindermen
10 Dec 2008
HMRC take position on late paper returns
No penalty for those who suffered technical problems
10 Dec 2008
Valiant survivors premium icon
Offshore trusts: are they still shipshape, or have they been fatally holed below the waterline, asks LOUISE SOMERSET
18 Nov 2008
Chalk and cheese premium icon
CHARLES SMITH contends that goodwill and land should not automatically be bundled together
04 Nov 2008
Conflict of views premium icon
HMRC's views on entrepreneurs' relief do not always coincide with those in the legislation, observes MARK MORTON
28 Oct 2008
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Tax tip: Budget and employer NIC Readers’ forum: Tax position on indexation increase Readers’ forum: Residence nil-rate band and nursing home fees Readers’ forum: Reclaiming VAT on costs incurred by charity Readers’ forum: Is setting up an employee benefit fund a good idea?
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Tax crime prosecutions hit three-year high of 300 Real-time reporting of benefits clarification Interest rates lowered after base rate reduction Farmers march against property relief changes Movers & shakers: 28 November 2024
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Main purpose of loan was tax mitigation Exporter entitled to zero rate goods Health services supplied to local authorities Contract was outside the ten-year period Avoidance was a main purpose of the transfer
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This week's opinion: 28 November 2024 Tax crime prosecutions hit three-year high of 300 Real-time reporting of benefits clarification Interest rates lowered after base rate reduction Farmers march against property relief changes
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