Self Assessment

Client was transferred capital losses from a trust with some shares he was distributed from the trust. The losses can only be used against disposals of the same asset(s).


Is it the case that, so long as the 3 conditions are satisfied as regards the disposal of unlisted trading company shares, that is, the owner of the shares had at least 5% of the share capital and


Could someone please provide a link to HMRC instructions on how the £30,000 should be paid.


The year has only just started, and it looks as if we will have the usual sniping at what some consider to be bad grammar and spelling and insinuations that some questions could only have been post


A client has made an EIS investment in 2014/15 which is to be carried back to 2013/14.  The EIS 3 has not yet been received so the claim cannot be included on the 2013/14 Tax Return.  Once the EIS

Three days to go - and the power's off !!

No broadband so I'm using a back-up dongle (which is surprisingly good, actually).


Section 629 says that income derived by an unmarried minor from capital gifted by a parent is treated for tax purposes as income of the parent to the extent that it exceeds £100 in any year.


Please could someone confirm that my thinking is correct.

Hello, your help will be appreciated, scenario as follows:

10 years ago block of 3 flats purchased for £300,000. Now worth £150,000 each and disposal of one or more being considered.