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CGT


A simple journey through the business lifecycle
Card image Paul Morton
Well-intentioned reliefs and features combine to produce a very complex experience for those starting and growing a business, writes Paul Morton (The Office of Tax Simplification).
 
24 May 2018
Tax and the City briefing for April 2017 premium
Card image Zoe Andrews
Card image Jeanette Zaman
Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent  developments affecting the City.
 
20 April 2017
Private client briefing for March 2017 premium
Card image Andrew Goldstone
Card image Helen Cox
Andrew Goldstone and Helen Cox (Mishcon de Reya) review the latest tax developments that matter affecting private clients.
 
23 March 2017
The further consultation on non-dom reforms
Card image Janet Pierce
Card image Thomas Barker

Thomas Barker and Janet Pierce (Charter Tax Consulting) explain the bad news and good news from the latest condoc on non-dom reforms.

30 August 2016
Tax and the City briefing for December 2015 premium
Card image Mark Middleditch

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

9 December 2015
New CGT reporting and payment dates premium
The new CGT rules on the sales of residential property will place enormous burdens on taxpayers, comments Jackie Hall (RSM). 
 
2 December 2015
Rectification and Prowting Trustees
Card image 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.
 
15 October 2015
Tax and the City briefing for October 2015 premium
Card image Mark Middleditch

Mark Middleditch (Allen & Overy) reports the latest tax developments that matter, including GAAP accounts and the concept of ‘fairly represents’; Julian Blackwell on CGT and enhancement expenditure; and HMRC’s response to Anson.

8 October 2015
The private client briefing for July 2015 premium
Card image Andrew Goldstone
Card image Victoria Howarth
Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review the latest private client developments that matter.
 
22 July 2015
Incorporation of buy-to-let business
Card image Andrew Levene
Andrew Levene (BKL) answers a query on the tax implications of incorporating a buy-to-let business.
 
10 June 2015
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