Capital Gains

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Blumenthal (TC2174)

Treasury will look at reducing income tax and NI liabilities

Having incorporated an accountancy practice some years ago and given minority shareholdings to two assistants, the owner is now looking to retire

By Ray Chidell and Ian Sutton; £68.50

The value of a taxpayer’s only or main residence can form a substantial proportion of his estate and this will be liable to inheritance tax on his death

L Yates (TC2220)

RAY CHIDELL considers the technicalities and practical implications for both sellers and buyers of capital allowances changes

A limited partnership carries on an investment business. The individual partners each have a very small capital interest in the partnership and have also contributed a large amount that they have raised by way of loans

The current tax year could be very beneficial for investments in the SEIS, says DAVID JEFFERY, but there are pitfalls

J Regan; S Regan (TC2246)

D Regan (TC2247)

Retention of cash by a company does not necessarily prejudice trading status, explains KEVIN SLEVIN

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