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CGT


Ashley Greenbank (Macfarlanes) considers the BPR aspects of the Office of Tax Simplification's IHT report.
Although simplification was the aim, the report has inevitably strayed into matters of policy and it proposes some potentially significant changes, writes Sue Laing (Boodle Hatfield).
The latest OTS report on IHT explores complexities and technical issues around gift exemptions, lifetime gifts, and distortions in the way business property relief and agricultural property relief operate.
Card image Chris Chapple, Chris Holmes, Nigel Giles
A '20 questions' guide to this most valuable relief.

Proposals to the Labour party on possible reforms to the taxation of land would, if implemented, radically change the tax landscape.

Is it possible that this unhappy episode could be coming to a conclusion? 

Partnerships are funny things, in many ways. None more so than for tax, and for CGT in particular.

Lisa Spearman (Mercer & Hole) explains why main residence relief is not as straightforward as you might first think. 

A lesson in procedural fairness.

The end to the Mansworth v Jelley affair.

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