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Losses
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Venture adventure
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
On the slide
JI HAO ZHANG looks at the reliefs available on a loss of money invested in a business
Ramsay applies
Schofield v CRC, Court of Appeal
Worthless company
Barker and others (TC1487)
Lack of evidence
J Halnan and M Squire (TC1423)
Capital loss created artificially
Land Securities plc (TC1442)
Feeling the heat
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?
Extension for share loss relief
Revenue & Customs Brief 41/10
New queries, issue 4276
Gold investment; wills and CGT implications; inheritance and CGT shares; and family loan agreements
Avoidance was the main aim
Coll v CRC and related appeal, Upper Tribunal (Tax and Chancery Chamber)
Nursing a loss
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?
Making the right choice
ANDREW SEIDLER reminds advisers of the possible need for non-doms to make a timely election for capital losses
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READERS'
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Readers forum: Claiming pre-registration input tax
Practice tip: 19 December 2024
New Queries: 19 December 2024
Readers’ forum: Should I advise my client to declare income?
Readers’ forum: Pension scheme set up as discretionary trust?
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NEWS
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Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged
Business expenditure on R&D rises in 2023
HMRC targets landlords who may have undeclared rents
Lump sums cannot be returned to pension scheme
DEADLINE DATES
Deadline dates for January 2025
CASES
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No extenuating circumstances to extend deadline
Delay in issuing penalties was no excuse for late return
Sales of occupation income avoidance rules apply
Whole of settlement was not subject to tax
Payments were taxable as earnings
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Readers forum: Claiming pre-registration input tax
No extenuating circumstances to extend deadline
This week's opinion: 19 December 2024
Automated tracking system for taxpayers could save £36m a year, study shows
Welsh income tax rates are unchanged