Capital Gains

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OWEN CLUTTON argues that the new 'permanent establishment' test for trustee residence in TCGA 1992, s 69(2D) is too onerous.

Smallwood v CRC

David Peter Herman, Barbara Herman (SpC 609)

JOHN NUGENT considers tax residence in the Isle of Man for UK individuals and their business interests.

PENNY BATES presents an idiot's guide to the taxation of settlors and beneficiaries of offshore trusts.

FRANCES DOHERTY, CLARA EISENBERG and LIESL FICHARDT discuss the implications of the Companies Act 2006.

… but for the memories (and the tax advice!). STEPHANIE CHURCHILL looks at some of the issues surrounding the family home and a divorce.

Ask Nottingham

All general enquiries for Shares and Assets Valuation should now be referred to the Nottingham office only on 0115 974 2222 or by post (Capital Taxes Office, FitzRoy House, PO Box 46, Castle Meadow Road, Nottingham NG2 1BD). Shares and Assets Valuation's Edinburgh office is no longer accepting general enquiries.
www.hmrc.gov.uk

It is important to be sure of your ground in relation to company residence, says JIM WILSON.

KEITH M GORDON summarises how the taper relief rules apply to assets transferred between spouses and civil partners.

STEP's Technical Committee examines the new test for trustee residence and how this will affect trusts in offshore jursidictions such as in Jersey and elsewhere.

JOHN T NEWTH FCA, FTII, FIIT, ATT reminds readers of the current tax treatment of ministers of religion.

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