Capital Gains

Why the Anthony Hardy case is important to every practitioner who completes a tax return

The effects of divorce on only or main residence relief

What liabilities arise and what values should be allocated on an asset transfer?

Is compensation for a lease not being renewed subject to tax?

New entrepreneurs’ relief rules and associated disposals

If a gain will be exempt, does a detailed calculation still need to be submitted?

AG Flutter (TC4443)

Can property expenses for a main residence be claimed against rental income?

Treatment of rent paid by a partnership to spouses

A Hardy (TC4444)