Capital Gains

Go to page of 69

Recent sales may be entitled to tax refund

CRC v Prizedome Ltd and another, Court of Appeal, 12 March 2009

Removal of tax break threats tourism industry, claims PKF

A sole trader may incorporate his business. Does the value of current contracts represent goodwill that could be sold to the company?

Interest to be asset for purpose of CGT on chargeable gains

Non-payable dividend tax credit restored for under-10% holdings

Holdings of 10%-plus in receipt of dividends to be entitled to non-payable tax credit

For March 2009

A company director purchased shares in his company that were subject to enterprise investment scheme relief and has also made loans. The director would like to purchase the business from the company, perhaps on a winding up, but is concerned that EIS relief might be clawed back

A marriage contract trust was made in 1947, with an alimentary liferent in favour of the wife. The couple would like to transfer the trust assets to their children

GARY HEYNES and SARAH TURGOOSE warn of the UK tax effect of currency exchange movements

Summary of Revenue & Customs Brief 16/09

Show

Results

Go to page of 69