Capital Gains

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

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

John Hargreaves v CRC, Upper Tribunal (Tax and Chancery Chamber)

B Foulser (TC3609)

Main residence relief on properties built on unused business premises

Key features of the incorporation and disincorporation reliefs in TCGA 1992

F Swain, H Swain, Clarisa Ltd (TC3896)