Capital Gains

Go to page of 72

Consultation as personal independence payment approaches

A reminder of the rules for capital gains tax and earn-outs, adapted from an article in the Tolley Guidance owner-managed business module

J R Hanson (TC2000)

IFS director calls for 'politically difficult' tax reform

A client’s elderly mother has had to move into rented sheltered accommodation and seems unlikely to return to her home

Many years ago, a bungalow was bought with the intention it would be a retirement home. It was transferred into the wife’s sole name and was used for holidays and as furnished holiday lettings. It has now been decided to sell the property

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

Show

Results

Go to page of 72