Capital Gains

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Investment properties

Leaving the partnership

Life assurance

This is where I belong

Change in corporation tax rates

Whose house is it anyway?

Who gets the house?

Selling out

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...

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...

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...

S Warshaw (TC7107)

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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?