CGT

Alex Sim

A back to basics guide on SP D12 and CGT for partnerships, by Alex Sim and Tanja Velling (Slaughter and May).

The First-tier Tribunal’s ruling in Osmond and Allen reveals a mistaken approach to the transactions in securities rules, and to purpose tests in general, writes Thomas Chacko (Pump Court Tax Chambers).

Sadiq Hashmi

Ben Handley

A back to basics guide, by Ben Handley and Sadiq Hashmi (BDO).

Mike Lane

Zoe Andrews

Tricky timings, difficult delineations, punitive payments... Mike Lane and Zoe Andrews (Slaughter and May) review the latest developments that matter.

Heather Self

Most would probably agree that the current rate of tax on carried interest is too low. But whatever solution is adopted, a balance needs to be struck between complexity and ‘fairness’, writes Heather Self (Blick Rothenberg).

Paul Townson

Sophie Mehta

Paul Townson and Sophie Mehta (BDO) provide a back to basics guide to this valuable relief which can help the transferor with their immediate CGT implications of gifting assets.

Paul Townson

Chris Holmes

Chris Holmes and Paul Townson (BDO) provide a back to basics guide on this valuable relief.

Fred Butler

Julie Butler

Julie Butler and Fred Butler (Butler & Co Alresford) examine an FTT case that denied a deduction for legal expenditure incurred defending rights to a number of assets ‘collectively’ when one of those assets was sold separately.

Pete Miller

Pete Miller (The Miller Partnership) examines a recent Upper Tribunal decision on a key test for business asset disposal relief.

Dominic Stuttaford

Sofia Casselbrant

Dominic Stuttaford and Sofia Casselbrant (Norton Rose Fulbright) consider the FTT’s decision in Hargreaves and its implications for the UK withholding tax regime.

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