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Capital Gains

Allocating revenue and capital expenditure between the co-owners of a property

Conditions for claiming personal tax reliefs

How will the government’s ‘one nation’ approach apply to tax?

S Cooling (TC4416)

A Richardson (TC4372)

J Carver (TC4362)

Will the transfer of a share in a main residence mean a loss of relief?

Partnerships’ role in private client tax planning

Paying a dividend and crystallising capital gains while non-UK resident

Ensuring entrepreneurs’ relief when two of four directors retire

How to terminate a partnership’s unfunded and unapproved pension scheme

A shareholder wishes to maximise the return on increasing income

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