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 tax treatment and possible advantages of foreign exchange transactions
The First-tier Tribunal’s decision in Wildin and the importance of listening to expert witnesses
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.
The senior member of a solicitors’ firm has been a partner for many years and has increased his share of goodwill by making purchases from retiring partners. Changes in partners now take place without payment for goodwill
Following the retail distribution review, a separate fee is paid to financial advisers for their investment advice. This may be shown as an “initial charge” and not included in the full costs of an investment portfolio
S Corbett (TC3435)
CRC v Stolkin, Upper Tribunal (Tax and Chancery Chamber)
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