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.


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.


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


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


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


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!


In the second in a series of AccountingWEB articles summarising the key measures in

Further to a recent question of mine, I have been tasked with finding a way around the 28% rate of CGT for a client of mine who wishes to dispose of his entire residential letting portfolio.


Back in 2011, a husband and wife client incorporated their partnership (estate agents) and a goodwill figure of £60,000 was accepted by HMRC in response to our Post Transaction Valuation Check.