Capital Gains

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A married couple purchased a six-bedroom house and other buildings as well as a nearby three-bed cottage which all together surround a courtyard. The cottage had previously been transferred to the wife and used as additional accommodation and some lettings

Schofield v CRC, Court of Appeal

The ten-yearly charge for a discretionary trust is approaching in 2012. The main investment is a unit trust portfolio where accumulation units have reinvested the income arising

RICHARD CURTIS shines a light on HMRC’s view of the sale of Olympic torches

MJ and BA Harte (TC1951)

May be subject to CGT

Whether you’re buying or selling a company, HEATHER MILLER has a game plan to ensure your team comes out on top

A holding company has a subsidiary that operates a nursing home. The shareholders personally own the nursing home property

Tolley £115.95; CCH, £107.95; Bloomsbury Professional, £45

Companies that have cash reserves will be keen to invest these to obtain better returns, but this may prejudice the entrepreneurs’ relief available to shareholders

A married couple own their main private residence and intend to grant a right of way over their driveway to provide access to a new adjoining property

A property originally owned by a grandmother was left to the client’s father and his sisters and then to the client and his sister. The client’s aunts were allowed to live in the property for as long as they liked

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