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Capital Gains

The system is increasingly haphazard, the Institute for Fiscal Studies has warned

Capital gains tax implications of share investment club membership

The majority shareholder of a trading company sold his shares for cash, shares and qualifying corporate bonds in a new holding company

Quirks of capital gains tax on holiday homes

The first Finance (No. 2) Bill 2014 committee meetings maintained the usual low standard

A brother and sister own a property that is let out. The sister says she wants nothing to do with the property and the brother receives all of the rent. Will this income be taxed on the brother only? It is intended that the brother’s company will receive some of this income in future

The consultation on a capital gains tax charge on non-residents raises many questions

By John Endacott; second edition; £58.50; paperback; ; 146 pages; Claritax Books

J Rice (TC3273)

A look at the National Audit Office report on the landscape of tax breaks

J Blackwell (TC3243)

V and S Wagstaff (TC3183)

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