CGT: Main residence election - Some points to note about the election.
25th April 2013
An individual who is fortunate enough to have more than one residence may well find a main residence election useful in terms of optimising private residence relief. The legislation concerning the...
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Loss relief on shares - The importance of completing the formalities.
25th April 2013
Loss relief on shares
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Courts and Tribunals: Julian Harris summarises selected recent decisions.
16th April 2013
Delaware LLC member not entitled to double tax relief on his share of profits
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