A bit of a basic issue this: a client wishing to preserve a small CGT loss brought forward wants to pass over setting it off against a gain this year, the latter being at the ER of 10% - in the exp


HMRC has won an upper tribunal case against a car dealership about tax relief on capital gains tax.


Hi all

I wonder if anyone can help with this question. I would like to get your basic thoughts on whether there is CGT to pay in this scenario. 


Proposed changes to capital gains rules for companies may be too narrow and amount to "selective simplification", according to Baker Tilly.

I've always understood that it is not possible to hold-over a gain net of in year/b/f capital losses because the claim is asset specific.


With the new statutory residence test due to come in from April next year, taxpayers contemplating emigration have to prepare themselves to commit to a five-year period abroad, and comply with

From 2000 until 2007 I worked in the United States for a European based multinational company.  I did not have a green card but was resident in the US under an L1 visa.  I am British and since the


Dear all

I have a client who, although he has always been within self-assessment, has not submitted a tax return since 2007/08.