CGT



Gift of property
An investment property is to be given by a father to his son. The son and the son’s girlfriend will use the property as their main residence
1 Sep 2010

Poisoned chalice?
What is the point of tax reform, asks JEREMY MINDELL
25 Aug 2010

Expect the unexpected
KEVIN SLEVIN issues a warning of unexpected tax consequences where there are deferred capital gains
25 Aug 2010

Doing the splits
A non-resident settlement has stockpiled gains from previous years. What effect does the capital gains tax rate change in 2010/11 have on the benefit chargeable under TCGA 1992, s 87?
25 Aug 2010

Charitable disposal
A charitable company has disposed of several properties. Does the general exemption for income extend to gains?
25 Aug 2010

CGT certainty
Hansard, 27 Jul 2010, vol 514, no 39, col 936W
23 Aug 2010

Mooted FHL revamp 'has advantages'
But plans could hit families, warns solicitor
5 Aug 2010

Oh, the hokey cokey
Given the recent changes in capital gains tax, ROBERT MAAS considers whether property should be in or out of a company
28 Jul 2010

Not such a good fit
JAN ELLIS examines the effect of the current capital gains tax regime on employee shares
28 Jul 2010

Main control is in the UK
Re the Trevor Smallwood Trust; Smallwood and another v CRC, Court of Appeal
26 Jul 2010

EIS guidance
HMRC have made changes
19 Jul 2010

Avoidance was the main aim
Coll v CRC and related appeal, Upper Tribunal (Tax and Chancery Chamber)
19 Jul 2010


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