Capital Gains

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Gold investment; wills and CGT implications; inheritance and CGT shares; and family loan agreements

A barn is purchased and several years later it is converted to a dwelling that is then used as a main residence. Most of the gain relates to the increase in value of the dwelling.

Some years ago, a company was dissolved and its director was made bankrupt. However, the director owed the company £75,000 and HMRC contend that there is a liability under TA 1988, s 421 for 2009/10

Trust and estates in-year cessation cases

KEVIN SLEVIN examines the future of share-for-QCB exchanges and the new rules for EIS relief

An investment property is to be given by a father to his son. The son and the son’s girlfriend will use the property as their main residence

What is the point of tax reform, asks JEREMY MINDELL

KEVIN SLEVIN issues a warning of unexpected tax consequences where there are deferred capital gains

A charitable company has disposed of several properties. Does the general exemption for income extend to gains?

A non-resident settlement has stockpiled gains from previous years. What effect does the capital gains tax rate change in 2010/11 have on the benefit chargeable under TCGA 1992, s 87?

Hansard, 27 Jul 2010, vol 514, no 39, col 936W

But plans could hit families, warns solicitor

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