CGT

I have a client with two investment properties (residential, buy to let). She is moving from her residential flat into one of these properties.

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The recent case of Alison Clarke v HMRC illustrates the kind of factors that the tribunal will consider when assessing whether or not the taxpayer was using a property as their sole or main residen

Can anyone put me straight on a question where research tends to reveal conflicting advice and TCGA 92 is (as ever) as clear as mud!

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A and B trade in partnership.  A owns the property from which the partnership trades.  Market rent is paid to A in respect of the occupation of the property.

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Liberal Democrat plans to increase the top rate of capital gains tax to as much as 35% will send a “bad signal” to business, according to the CBI.

A client's TR for the 2007/08 year ought to have declared a gain on a disposal of a property, but did not.

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A property (not ppr) is currently owned 100% by wife.  She wants to transfer 1/3 to husband and 1/3 to adult son.  The solicitor has suggested this is done by declaration of trust rather than by a

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It has always seemed that the exemption from CGT for the main residence was one of those things so ineluctably British that nobody could ever meddle with it, even

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HM Revenue & Customs have announced the targets of their latest Task Force.

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It's just amazing how many queries come up on the PPR exemption for main or only residence. Just as you think you've heard them all, along come another truckload!

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