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HMRC draft guidance in relation to overseas trust companies
Chappell (SpC 717)
The downturn in the property market is delaying the sale of business premises. How will this impact on entitlement to entrepreneurs’ relief?
Will they be eligible for capital gains tax entrepreneurs’ relief when they are disposed of?
What are the capital gains tax and inheritance tax implications of a Liechtenstein foundation and what liabilities might arise if this is wound up?
HMRC brief includes details on slurry and multiple occupancy
Strong euro could be problem when selling overseas property
For purposes of exception to de-grouping charge
More detail provided by HMRC
HMRC offer SA assistance
from Adrian Widdowson, Garbutt & Elliott
What is the position if a business purchases an asset on hire purchase but then gives it back before the end of the agreement?
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