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Capital Gains
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63
Readers’ forum: What is the rate of CGT on the sale of land?
Flattened cottage
Readers’ forum: Will share purchase via option prevent relief applying?
Investors’ relief
Readers’ forum: Mitigating capital gains tax liability of late client
Dual citizen client
Readers’ forum: Will property sale compromise claim to NRB?
Discretionary trust
Impact of artificial intelligence on tax disputes
Who needs lawyers anyway?
Readers’ forum: Non-resident principal private residence relief claim
Buy-to-let sale
Trading company for business asset disposal relief
You couldn’t make this up
Readers’ forum: Mitigating tax on incorporation
Sole trader
Upper Tribunal’s decision in Lee on private residence relief
Have your cake and eat it
The ‘whole or main purpose’ test in relation to share exchange: recent case law
How big is a whole?
Readers’ forum: Was capital gains tax adjustment overlooked?
TCGA 1992, s 125
Disposals of private residences
Private residence sales
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Tax tip: Child benefit
Readers’ forum: Loan account split dilemma
Readers’ forum: Managing risk on a childcare scheme
Readers’ forum: Claim for compensation for stress?
Readers’ forum: Correct approach to correct VAT charge
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NEWS
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Statutory due diligence to tackle non-compliant umbrella companies
VAT treatment of private hire vehicles under consultation
Forty-five strong specialist team targets IR35 cases
Interpretation of VAT and law remains unchanged
Out & about: 18 April 2024
DEADLINE DATES
Deadline dates for May 2024
CASES
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Satisfaction of a debt does not constitute recovery
Taxpayer sold house to pay disputed tax
Sports nutrition bars do not qualify for zero rating
Claims were contrary to the furlough scheme
Football commentator loses IR35 appeal
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Statutory due diligence to tackle non-compliant umbrella companies
VAT treatment of private hire vehicles under consultation
Forty-five strong specialist team targets IR35 cases
Satisfaction of a debt does not constitute recovery
Taxpayer sold house to pay disputed tax