DISPOSALS

Post-cessation trade relief/notice of enquiry into return: There are two distinct aspects to A Dennison v HMRC [2024] UKFTT 364 (TC) (2 May 2024). The substantive issue is whether or not the taxpayer was entitled to claim relief under the...

Mark Ward

Mark Ward (BDO) explains the qualifying conditions, benefits for investors and practical points when claiming relief.

Emily Clark

Jonathan Woodall

The draft legislation taxing non-residents on gains from UK land gives funds and their investors much to think about. Emily Clark and Jonathan Woodall (Travers Smith) consider the key points.

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).

Pete Miller

Pete Miller (The Miller Partnership) provides an expert guide.

Tim Gummer

The opinion of the AG in Iberdrola and Blackwell may have implications for certain taxpayers who incur expenditure on public infrastructure in the course of compliance with planning obligations, writes Tim Gummer (Ashurst).

Nick Farmer

Stephen Hemmings

In the wake of updated UK CGT rules for non-residents, Nick Farmer and Stephen Hemmings assess the tax treatment for non-residents disposing of residential property in eight different jurisdictions

Peter Vaines

Peter Vaines considers lessons from the tribunal decision in J Rice v HMRC on when there is a cessation of trade

James Smith

Alistair Craig

Upfront payments from seller to buyer on share sales (so-called negative consideration) are on the increase. James Smith and Alistair Craig examine the tax consequences