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Capital Gains
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63
Reflections on demergers
Reflections on demergers
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
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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Help test the single trade window
Waiting times on HMRC helplines spiral out of control
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