Capital Gains

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DEAN WOOTTEN looks at the tax deductible funding of buy-to-lets, and uncovers a generous provision on withdrawing capital by re-mortgaging

MARK McLAUGHLIN CTA (Fellow), ATT, TEP examines important recent changes affecting capital gains tax holdover relief.

PARTS OF THE tax legislation remind me of my first car. The vehicle was fairly old, but it ran reasonably well on the whole. However, not having much money to spend in those days on car repairs and such like, it was often a case of 'patch up and make do'. Unfortunately, this strategy did not always work, and the repair bill often seemed out of proportion to the original breakdown.

RICHARD CURTIS asks if there is business life after tax returns.

PETER PENNEYCARD reviews 'discovery' following the Revenue guidance published at Christmas.

Taper Relief

A Substantial Qualification

PAUL HODGE and MATT REID explain that the effect of a company's activities on entitlement to business asset taper relief is not at all straightforward!

Domicile

Domicile On Hold

TIM KEELEY provides a guide to the remittance basis.

PETER VAINES surveys section 144ZA arrangements

... witnessed and told by MESSRS CARTWRIGHT & CO, chartered accountants, involving a capital gains tax assessment on a property sale on the south coast by their client

By Michael Sherry, counsel for the successful taxpayer

ALLISON PLAGER delves into a recent report from the National Audit Office concerning the Inland Revenue's progress in dealing with certain aspects of self assessment

KEVIN SLEVIN FTII, ATT, TEP continues his examination of the Revenue's clarification of aspects of taper relief in its latest Tax Bulletin

Mark Rowland looks at the Inland Revenue recent statement on the meaning of the word 'security' for the purposes of taper relief

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