Capital Gains

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

Herefordshire Property Company Ltd (TC4286)

A successful leave for judicial review over Mansworth v Jelley

Taxing celebrities’ income from the exploitation of image rights