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Capital Gains
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65
Selling out of an employee ownership trust
Selling out
Readers’ forum: Does transferring beneficial ownership trigger capital gains tax?
Family business I act for a farming partnership, the partners being father, mother and two sons. As part of an inheritance tax planning exercise, the partners will be introducing...
New queries: 2 March 2023
Does my client need to report a property sale with no gain? One of my clients has approached me about his mother’s tax affairs. She and her husband purchased their private...
Readers’ forum: Is capital gains tax applicable when selling antique almanacks?
Chattels exemption My client owns a number of 19th century Wisden Cricketers’ Almanacks. Some of these are now selling for sums between £2,000 and £5,000. If he sells each one...
Entitlement to entrepreneurs’ relief on sale of shares
S Warshaw (
TC7107
)
Rollover relief on conversion of corporate bonds
Hancock and another v CRC,
Supreme Court
, 22 May 2019
Failure to report non-resident return for property sale
R and R Kirsopp (
TC7064
)
Payment was not made under a guarantee of a loan
R Dennis (
TC6868
)
Reason to suspect there is underassessed tax
M and F Hegarty (
TC6908
)
Ordinary share capital and loss of entrepreneurs’ relief
Philip Hunt
(TC7057)
Scheme to generate capital losses
A Kerrison v CRC, Upper Tribunal (
Tax and Chancery Chamber
), 22 January 2019
Only or main residence relief claim on property sale
S Booth (
TC6904
)
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Readers’ forum: Impact of voluntary restitution on taxpayers
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In brief: 21 November 2024
DEADLINE DATES
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CASES
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Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights
Failure to seek time-to-pay arrangement
Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights