Capital Gains

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Orchid Properties v HMRC (No 2) (TC02323)

Shares-for-rights is a squalid and disreputable idea, says MIKE TRUMAN

JI HAO ZHANG looks at the reliefs available on a loss of money invested in a business

A company purchases properties and pays a separate company to renovate them. If the purchasing company retains £25,000 of profit that is distributed under 2010, s 1030A, could the process be repeated with a new property by a new company?

Osborne's measure will create third employment status

Would swap your golden handshake for shares, asks PHILIP FISHER

Chancellor announces 'owner-employee' contracts

Johnson (TC2094)

A partnership that has made substantial capital allowances claims on fixtures at its premises is to be incorporated. Advice is required on the interaction of CAA 2001, s 187A, which requires the value to be fixed, and s 266, which relates to connected parties

A mother and father gave some land with development potential to one of their children, who is a farmer. A condition of the gift was that a proportion of any future sale proceeds over the agricultural value of the land should be passed to their two other children

KEVIN SLEVIN considers whether expenditure that enhances the value of an asset is always tax deductible

W Shakoor (TC2208)

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