Evident intention
A J Clarke (TC1461)
9 Nov 2011

Capital loss?
On his death, a client left the matrimonial home to his widow. However, his widow was already living in a nursing home so it was not her only or main residence after acquisition
25 Oct 2011

Gain in the garden
PAUL BENNEY considers the tax aspects of selling land
30 Aug 2011

Separated or not?
Martin Benford (TC1309)
9 Aug 2011

Unfortunate outcome
D Lowrie (TC1170)
14 Jun 2011

A nomadic life
Do some of your clients change dwelling house as though moving from one oasis to another? RICHARD CURTIS warns that tax relief can dry up suddenly
31 May 2011

Conjugal confusion
A husband and wife own a property jointly, but a second property has recently been purchased solely in the husband’s name. The husband and wife will both live for part of the week in one property and part in the other
23 Feb 2011

Making a declaration
An 80-year-old widower has gifted a 99% interest in his only or main residence to his daughter who lives with him. The father will continue to pay all of the outgoings on the property
19 Jan 2011

Gain apportionment
A barn is purchased and several years later it is converted to a dwelling that is then used as a main residence. Most of the gain relates to the increase in value of the dwelling.
12 Oct 2010

New queries, issue 4276
Gold investment; wills and CGT implications; inheritance and CGT shares; and family loan agreements
12 Oct 2010

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
13 Jul 2010

HMRC aim to ease non-sterling CGT problems
Simplified approach allowed for calculating base cost for disposals
14 Dec 2009

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