CGT

Robert Waterson and Adam Craggs (RPC) examine Sir Fraser Morrison and remaining questions over whether an out-of-court settlement payment may be deducted under TCGA 1992 s 49.

Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments, including civil partnerships, HMRC’s solicitors tax campaign, and the implications of Kicks v Leigh, Chadda v HMRC and Kennedy v Kennedy.

Pete Miller (The Miller Partnership) analyses the changes to entrepreneurs’ relief and goodwill amortisation in draft FB 2015

Private residence relief

Which taxpayers should review their position following the CJEU decision in EC v UK regarding TCGA 1992 s 13)? Peter Cussons, international corporate tax partner at PwC, considers the implications for taxpayers and believes further amendments to the legislation could be possible. 

Andrew Goldstone (Mishcon de Reya) considers the CGT proposals for non-residents owning UK residential property

Andrew Levene (BKL) answers a query on the sale of residential property owned by a company.

Practitioner views on the Autumn Statement:

• Helen Lethaby (Freshfields Bruckhaus Deringer) examines the impact on big business;
• Simon McKie (McKie & Co) reviews the private client perspective;
• James Bullock (Pinsent Masons) considers enforcement and compliance issues;
• David Whiscombe (BKL Tax) assesses the impact on SMEs;
• John Whiting (OTS) gives the Office of Tax Simplification’s view; and
• John Hawksworth (PwC) provides an economic perspective.

The government has published its long-awaited final proposals for CGT on non-UK residents owning UK residential property.