CAPITAL-GAINS-TAX

Claire Weeks

Claire Weeks and Dominic Condé-Cole (Maurice Turnor Gardner) explain why it’s now a very good time to consider de-enveloping in order to mitigate the increasing double tax costs.

Matthew Emms

Matthew Emms (BDO) considers the benefits of selling your company to an EOT and highlights some of the practical points to consider.

Mark Middleditch

The monthly review of tax issues affecting the City, by Mark Middleditch (Allen & Overy).

The new CGT rules on the sales of residential property will place enormous burdens on taxpayers, comments Jackie Hall (RSM).

Andrew Loan

Andrew Loan (Macfarlanes) reviews Prowting Trustees v Amos-Yeo concerning the rectification of a share transfer allowing a disposal to qualify for entrepreneurs’ relief, and considers the impact of inadvertent mistakes failing to achieve the desired tax result.

Victoria Howarth

Andrew Goldstone

Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review the latest private client developments that matter.

Andrew Levene

Andrew Levene (BKL) answers a query on the tax implications of incorporating a buy-to-let business.

Peter Vaines

The new CGT charge on non-residents is now in effect, but practical issues remain surrounding its valuation and collection, writes Peter Vaines (Squire Patton Boggs).

Zoe Fatchen

Zoe Fatchen (Wragge Lawrence Graham & Co) sets out the key features of EIS and SEIS for individuals seeking qualifying commercial investment opportunities and provides some practical tips for advisers.