Capital Gains

Inheritance tax implications of the diversification of activities

A Hancock, T L Hancock (TC3816)

Could entrepreneurs’ relief apply to shares in a property-owning business?

Is there an easy way to arrive at a property valuation on death?

What it means to be an employee for the purposes of a claim to entrepreneurs’ relief

P Drown & R Leadley as executors of J Leadley (deceased) (TC4007)

Highlights from the event held at Baker Tilly’s Bloomsbury offices

HMRC plan to withdraw three extra-statutory concessions (ESCs):

Entitlement to entrepreneurs’ relief when one partner sells assets to others

Will a delay in a declaration of trust mean a loss of main residence relief?

Highlights from the event held at the University of Warwick

B Foulser (TC3609)