Incorporation relief: Proceed with caution!

The transfer of chargeable assets from an unincorporated business to a company is a disposal for CGT purposes. Read more

Capital gains tax: New rules will accelerate tax deadline for property sales

From 6 April 2020, the deadline for paying tax due on residential property gains will be effectively shortened for UK taxpayers. Capital gains tax is normally payable within 10-22 months from the... Read more

Entrepreneurs' relief: the end of an era or an error?

The title of this blog is deliberately ambiguous because it addresses a conundrum as old as capital gains tax itself: Read more

Loans to traders: There's no guarantee!

The number of capital loss relief claims made in respect of irrecoverable loans to businesses and guarantee payments has seemingly increased significantly since the commencement of the financial... Read more

Private residence relief – Married couples ‘living together’ for CGT purposes

Married couples (and civil partners) benefit from favourable treatment for certain tax purposes. A common example is the ‘no gain, no loss’ capital gains tax (CGT) treatment for inter-spouse... Read more

Ownership and tax issues – HMRC guidance on constructive and resulting trusts

It is straightforward in most cases to establish an individual’s income entitlement for tax purposes. However, there are exceptions. HM Revenue andCustoms (HMRC) recently issued new guidance in its... Read more
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