Capital Gains

Will roll-over relief apply when a new company is owned by a new partnership?

Does title need to be split when building a new home in the garden of the existing one?

Capital tax concerns when disclosing income from land and property

Shareholdings in joint ventures and their new entrepreneurs’ relief rules

M Healey v CRC, Upper Tribunal

J Day & A Dalgety (TC4343)

The new regime for non-resident capital gains tax

Last-minute planning tips

Capital gains tax implications of a property sale in South America

Will passing shares through a discretionary trust avoid a capital gains tax charge?

Withdrawal of entrepreneurs’ relief on incorporation has hidden traps for partnerships

Capital gains issues for non-residents disposing of UK property