Capital Gains

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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.

Sometimes it is right to go with your instincts, says NICHOLAS STRETCH in relation to the capital gains tax aspects of disposals of employee shares.

LEÓN FERNANDO DEL CANTO looks at how Spanish tax reforms will affect British owners of holiday homes in Spain.

KEN MOODY carves his way through the mire of recent legislation relating to employment-related securities in a quest to discover the meaning of 'grandfathering'.

MIKE TRUMAN identifies the real culprits in artificial tax avoidance schemes.

COLIN KENDON considers the impact of EMI options on the sale of company shares.

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