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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 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?
A charitable company has disposed of several properties. Does the general exemption for income extend to gains?
Hansard, 27 Jul 2010, vol 514, no 39, col 936W
But plans could hit families, warns solicitor
Given the recent changes in capital gains tax, ROBERT MAAS considers whether property should be in or out of a company
JAN ELLIS examines the effect of the current capital gains tax regime on employee shares
Re the Trevor Smallwood Trust; Smallwood and another v CRC, Court of Appeal
HMRC have made changes
Coll v CRC and related appeal, Upper Tribunal (Tax and Chancery Chamber)
A mother transferred her only or main residence into the name of her son in 1999, but has lived in it since then. The property is now to be sold
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