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Capital Gains

Ascertaining the correct capital gains tax base cost for farming assets is always important.

Advice is required on the tax treatment of the uplift on a loan repayment.

Will entrepreneurs’ relief be available if a company receives commission income?

R Ames (TC4523)
Why non-dom private equity managers may not be happy with the proposals for carried interest.
Should compensation derive from the option agreement or the freehold land?

Why the Anthony Hardy case is important to every practitioner who completes a tax return

The effects of divorce on only or main residence relief

What liabilities arise and what values should be allocated on an asset transfer?

Is compensation for a lease not being renewed subject to tax?

If a gain will be exempt, does a detailed calculation still need to be submitted?

New entrepreneurs’ relief rules and associated disposals

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