Losses on disposal of real estate in another Member State
Residency: ‘distinct break’ from the UK
David Whiscombe considers the recent decision of the Supreme Court in Cotter.
Deductibility of expenses
Lawrence Adair answers a query on IHT business property relief on furnished holiday lettings
The new tax policy on property will create unbelievable complexity, warns Peter Vaines
The government is believed to be ‘actively investigating’ charging capital gains tax (CGT) on the sale of property in the UK held by overseas investors, with the new charge potentially being introduced as early as December when chancellor George Osborne delivers his Autumn Statement.
Disposal of employee shares and adviser negligence
IHT: different treatment of residents and non-residents