Is a fraudulent sale of assets, later reinstated, a capital gains tax disposal?
The importance and usefulness of employee-ownership trusts
A restriction to the associated disposals rules for entrepreneurs’ relief?
Capital gains tax on a property occupied by widowed mother-in-law
The tax consequences of a gift of a main residence annexe to the owners’ children
Preserving capital allowances entitlement on a property transfer
An entrepreneurs’ relief dispute that may have income tax ramifications
The First-tier Tribunal’s decision in Wildin and the importance of listening to expert witnesses
The tax treatment and possible advantages of foreign exchange transactions
Dr S Iles and Dr D Kaltsas (TC3565)
Tax issues to consider on the incorporation of a general partnership
It would be appropriate for the Revenue to allow the taxpayers’ claims for Jelley losses in certain cases, according to a department body for advising on tax dispute policy.
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