Capital Gains

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A charity wishes to make a transfer of an asset as part of its charitable purposes, but is uncertain as to whether the benefit of the tax exemption in TCGA 1992, s 256 will apply

Mirror Image Contracting Ltd (TC2350)

Business property relief or entrepreneurs’ relief? PAUL HOWARD and IAN MASTON aim to make sure you pick the winning side

Affects non-resident, non-natural persons who sell £2m-plus property

KEITH M GORDON explains the tax rules that apply to members of the armed forces

Many years ago, the owner of one of the houses in the middle of a terrace purchased a garage that had been built in the garden of the end-of-terrace property about 50 feet away

Law Society warns that new contract will create too much complexity

W S G Russell (TC2299)

RAY CHIDELL welcomes increased level of annual investment allowances but finds the transitional rules unjustifiably complex

The tax treatment of wine is examined by TOBY CROOKS

A main residence was purchased in April 2007 and the owner lived in it until October 2012 when he let it and moved into a rented property. He plans to sell a disused farm building on the property to a developer and then sell the residence itself later

Goldsmith (TC2197)

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