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CGT


The 31 January deadline dominates the workload for private client advisers but, as David Barton explains, the Autumn Statement and draft 2013 Finance Bill has brought pension planning and the restructuring of property ownership to the fore.

Helen Lethaby reviews recent developments affecting the City.

Paul Howard answers a query on tax on the sale of a private residence

Robert Langston considers the three new taxes.

Cost 'is expected to rise towards £1bn beyond [2017/18]', the OBR says

Catherine McManus gives advice on a sale of shares

Ann Casey examines the CGT position on the sale of shares acquired on the exercise of EMI options

Disposal of land: claim for entrepreneurs’ relief

Ashley Greenbank and Martin Zetter consider the growing use of OECD principles in tax reform

Tax body calls for fundamental review of how the UK should tax gains on immovable property owned by non-residents

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