Losses

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Blumenthal (TC2174)

A limited partnership carries on an investment business. The individual partners each have a very small capital interest in the partnership and have also contributed a large amount that they have raised by way of loans

JI HAO ZHANG looks at the reliefs available on a loss of money invested in a business

Schofield v CRC, Court of Appeal

Barker and others (TC1487)

J Halnan and M Squire (TC1423)

Land Securities plc (TC1442)

A UK taxpayer has been the victim of a ‘boiler room’ share scam where he has been sold shares at an inflated cost. These are now at a negligible value, but is loss relief available?

Revenue & Customs Brief 41/10

Gold investment; wills and CGT implications; inheritance and CGT shares; and family loan agreements

Coll v CRC and related appeal, Upper Tribunal (Tax and Chancery Chamber)

Can the loss that has accrued on a flat used as a main residence be crystalised so that it can be set against any future gains?

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