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The decision of whether or not to make an overseas capital loss election is not straightforward
Mirror Image Contracting Ltd (TC2350)
Goldsmith (TC2197)
Blumenthal (TC2174)
A limited partnership carries on an investment business. The individual partners each have a very small capital interest in the partnership and have also contributed a large amount that they have raised by way of loans
JI HAO ZHANG looks at the reliefs available on a loss of money invested in a business
Schofield v CRC, Court of Appeal
Barker and others (TC1487)
J Halnan and M Squire (TC1423)
Land Securities plc (TC1442)
A UK taxpayer has been the victim of a ‘boiler room’ share scam where he has been sold shares at an inflated cost. These are now at a negligible value, but is loss relief available?
Revenue & Customs Brief 41/10
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