Capital Gains

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Mervyn Jones and Annette Southam (TC256)

Simplified approach allowed for calculating base cost for disposals

The judge took a pragmatic approach to the application of taper relief in IS Jefferies and LA Jefferies. NICHOLA ROSS MARTIN reports

In light of the forthcoming 50% income tax rate, MIKE THEXTON considers the tax treatment of compensation and the effect of a change of accounting date

REBECCA ARMOUR and JOHN McLEAN look at the capital gains tax treatment of employee benefit trusts when share options are exercised

Oct '09

ROB DURRANT-WALKER provides a timely reminder of the connections between war and tax

PATRICK HURD, CHRISTOPHE GERSCHEL and PHILIPPE PESCAYRE consider the tax benefits of a cross-channel move

Ten years ago, a settlor set up a discretionary trust and an inter vivos settlement. It has now come to light that capital gains tax retirement relief and holdover claims were not made at that time.

Online offerings cover CGT on land, and personal expenditure

A UK taxpayer used a dollar loan to purchase a property in the USA. The property was subsequently sold at a dollar loss in the USA but, due to exchange rate fluctuations, a profit was made in sterling.

JOHN MANIS considers how earn-outs should be structured to maximise entrepreneurs’ relief

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