Capital Gains

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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

Rights have been disposed of to a connected person for no consideration. Does this transaction and the valuation need to be declared to HMRC?

Can the loss that has accrued on a flat used as a main residence be crystalised so that it can be set against any future gains?

A client has purchased properties, but has received cashback in returned deposits, etc. What are the income tax or capital gains tax implications of such payments?

MIKE THEXTON takes a dive into the capital gains tax treatment of share transactions

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