Capital Gains

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Executors of Lord Howard of Henderskelfe (deceased) v CRC, Upper Tribunal (Tax and Chancery Chamber)

The decision of whether or not to make an overseas capital loss election is not straightforward

The term “ordinarily resident” has been removed from regulation 15 of the Capital Gains Tax Regulations 1967, under newly published draft regulations that have also eliminated the requirement that a person must be resident or ordinarily resident or carry on a trade in the UK to be joined as a third party to an appeal or make an application to be joined.

S Brand (TC2434)

D Horner; E Horner (TC2498)

Foulser and another v CRC, Upper Tribunal (Tax and Chancery Chamber)

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

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