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TCGA 1992
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2
Government’s proposals for decentralised finance
Progressive approach to DeFi taxation
Cash and property in a trading business
Relief interaction
Growth share schemes for employees
A rewarding job
Not such a good fit
JAN ELLIS examines the effect of the current capital gains tax regime on employee shares
Tax tune
About 50 years ago, a woman purchased a violin. This may have been gifted to her daughter about four years ago, but the mother now wishes for it to be sold
Transfer trouble
A mother transferred her only or main residence into the name of her son in 1999, but has lived in it since then. The property is now to be sold
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Fractional shares will be permitted in ISAs
Claimant was not self-employed
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This week's opinion: 5 September 2024
Importance of providing the right evidence