While Budget 2015 was all about presenting generous morsels to individuals and regions, there were relatively meagre pickings for small businesses - mainly because most of the tax incentives fo
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
I have been looking at the CGT nature of the Severn River Crossing 6% Index linked debentures that were redeemed in July 2013.
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
Husband and wife purchase property 50/50 in 2004 for 118k.
In 12/13 they separate.
In 13/14, the wife and her 2 sisters purchase the property for 125k and they now own it 1/3 each
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.
I have a client with two investment properties (residential, buy to let). She is moving from her residential flat into one of these properties.
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