Capital Gains

A Hardy (TC4444)

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

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

S Cooling (TC4416)

Conditions for claiming personal tax reliefs

A Richardson (TC4372)

J Carver (TC4362)

Ensuring entrepreneurs’ relief when two of four directors retire

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

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

Partnerships’ role in private client tax planning

A shareholder wishes to maximise the return on increasing income