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Showing 1-5 of 5 results

1. CGT: Quick flipping was not trading

   Personal tax

   ... Campbell lodged his 2015–16 return and claimed private residence relief on the disposal, arguing that the gain was ... (JRA), and intended to occupy Wigshaw Lane as his main residence throughout his period of ownership. HMRC disagreed ... TCGA 1992 does not require actual occupancy for Private Residence Relief (PRR) purposes if there is an intention to ...

   1st Jun 2022 | Article

2. HMRC proposes widening exemption for small trusts

   Personal tax

   ... particularly straightforward estates comprising a main residence plus some modest savings and investments. ...

   10th Jun 2022 | Article

3. Sunak faces pressure over wife’s non-dom status

   Personal tax

   ... your non-dom status. For further details seer the HMRC residence domicile and remittance basis manual. ...

   7th Apr 2022 | Article

4. Crypto tractor beam pulls in accountants

   Tech pulse

   4th May 2022 | Article

5. Trading decision leaves taxpayer hopping mad

   Personal tax

   ... the sale of plots 1 to 4 as qualifying for private residence relief (PRR) from CGT. In January 2007 she filed ... trade profits liable to income tax. Application of private residence relief Another area the FTT had to consider was ...

   21st Sep 2021 | Article