The collapse of a relationship can be a key factor in a claim to only or main residence relief
Dr Amin Eghbal-Omidi (TC2841)
A husband and wife operate their consultancy through a limited company. They have purchased a small buy-to-let portfolio using directors’ loans
Resubmitted return was not relevant to calculation of tax
An elderly couple are selling their private residence at a reduced price in the hope that the purchasers will not develop the property. Part of the property was let to tenants for a modest rent
By Kevin Slevin; £155 (plus £6.70 p&p); Slevin Associates
A client purchased new business premises and claimed rollover relief. HMRC contend that the claim fails because the business activities contain an element of horse racing
When trustees are safe to release assets subject to a capital gains tax holdover election
P Moore (TC2827)
SC Mak (TC2811)
Death can be the end for relief on shares bought by venture capitalists
R Denny (TC2714)
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