Capital Gains

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)

A Headley (TC2779)

A sole trader farmer owns a farmhouse and 160 acres of farmland. The intention is that he will rent the land to his brother who will farm it, but what is the most tax-efficient manner in which to do so?