Capital Gains

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Philip Hunt (TC7057)

A Kerrison v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 January 2019

S Booth (TC6904)

R Sidebottom; J Pickett (TC6724)

Advice on avoiding the entrepreneurs’ relief trap from Tolley Guidance.

Holdover claim for capital gains tax on gifting farm cottage to son

S Davies v CRC, Upper Tribunal (Tax and Chancery Chamber), 30 April 2018

Capital gains tax position on proceeds of property sale paid to a trust.

Disassociated disposals?

Receipts hit a five-year high after 25% rise in 2014-15

Do disposals of chargeable assets to a spouse or a charity have to be declared?

Report on the taxpayer’s victory in a recent judicial review case.

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