Capital Gains

Go to page of 72

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

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

Show

Results

Go to page of 72