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
J Crangle (TC4354)
Tax charity calls for improved guidance
A trust of property was intended but not evidenced in writing at purchase
Changes to the tax regime for unauthorised unit trusts are the subject of new guidance released by HMRC.
A trust with at least one exempt unit holder and one non-exempt unit holder for the period from 24 May 2012 to 5 April 2014 will be a mixed unauthorised unit trust, and will complete its tax return (SA900) in the same way as for earlier tax years.
M Seddon & others (TC4344)
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