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Capital Gains

MICHAEL BLAKE provides tips for cultivating ER for farmers
KEVIN SLEVIN wonders whether the ability to manufacture a lower rate with entrepreneurs’ relief may be about to end
On his death, a client left the matrimonial home to his widow. However, his widow was already living in a nursing home so it was not her only or main residence after acquisition
ANDY WELLS considers capital allowances and embedded fixtures in light of a recent tribunal decision
KEITH PARKHOUSE explains the advantages of an election to receive foreign scrip dividends
Mr & Mrs Tapsell and Mr Lester as partnership The Granleys (TC1231)
After years of confusion, the future is now clear for furnished holiday lettings taxation, says MIKE TRUMAN
Executors of Lord Howard of Henderskelfe (deceased) (TC1340)
PAUL BENNEY considers the tax aspects of selling land
Partially repeals of ‘exception for manufacturers and suppliers’
HEATHER MILLER investigates the rather scary subject of assignments, grants and premiums
Martin Benford (TC1309)
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