Capital Gains

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A company has refurbished a property as a surgery and consulting rooms will be let to medical practitioners. If sold, would the property be eligible for entrepreneurs’ relief?

Dairy farmers who sold their milk to an organisation were owed money when it went into liquidation. They had also loaned money to it, but these loans had been converted into shares that are now worthless

How do trustees decide whether a payment to beneficiaries represents income or capital?

A client has sold zero interest eurobonds at a substantial gain. Is this profit treated as income or capital and what are the taxation consequences?

PHILIP FISHER explains why the recession means that companies need to take another look at share options

A property-owning consortium has transferred a property that it owns from investment to trading stock, but the valuation has reduced since purchase

PAUL BENNEY considers the tax implications of dividing property as part of a divorce settlement

DOMINIC CRILLY blasts HMRC’s views on the application of taper relief to mineral royalties

Will the proposals to remove the tax advantageous system for furnished holiday lettings have an adverse effect on existing claims to capital allowances?

M R Klincke (TC122)

A business has been operated by a sole trader and then by his limited company. Both businesses operated rent free from premises that were owned personally. The legislation does not seem to be entirely clear on this point

A new minimum interest rate on tax repayments of 0.5% is to be introduced

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