capital gains tax | AccountingWEB

capital gains tax

Hi all,

My mother in law has a rental property which she wants to sell.



Hi all you lovely people!

Having a nightmare at mo between HMRC and AXA over whether a gain is a chargeable one or not!!!


This tax payer is seeking Enterprise Investment Scheme CGT exemption (aka disposal relief) after selling their shares.


I have a client who runs a financial services firm and employs his son. He has always traded as a sole trader and has purchased the lease on the offices that the business operates from.


The case of Trevor Anthony Hartland v HMRC examined whether various properties were the taxpayer’s principal private residence (PPR), or whether the sale of the properties amounted to trading asset

I have a company, owned by two people, one of whom wishes to retire and take up a consultancy role, the other who wishes to take more of a back seat with a view to scaling down to retirement in the

The case of Eugene Blaney v HMRC illustrates the use of the ‘badges of trade’ approach in determining whether or not activities amounted to a trade for the purpose of claiming relief for Capital Ga

Here is a brief note of some of the changes announced by the Treasury on 3 December 2014 and a reminder of some other things that will come into force on 5 April 2014.

HMRC have recently changed their guidance in relation to the use of overseas funds as collateral for loans by remittance basis users.