Avoidance involving the transfer of assets to Gibraltar
Sideway loss relief
Capital allowances on ship leasing
Andrew Goldstone and Victoria Howarth provide an update, including: the increased transparency of ownership of UK companies; new HMRC guidance on the taxation of damages; a recent decision on reasonable excuse for late returns; and why professionals acting as charity trustees need to be aware of potential conflicts of interest
Peter Vaines considers the decision in Roelich on the meaning of ‘business’ for CGT incorporation relief purposes
Peter Gouw answers a query on whether part of business sale proceeds can be attributed to goodwill
Rachel Austin summarises how the new theatre tax relief will work
Was a loan stock instrument a relevant discount security?
Was incorporation relief available on the transfer of a consultancy business?
As a result of the removal of extra-statutory concession B47 in April 2013 (following the Wilkinson decision [2005] UKHL 30), landlords can no longer claim tax relief for the replacement of free-standing white goods in unfurnished residential lettings.