CGT on newly built house
Wendy Walton and Miranda Chamberlain review recent changes affecting private client advisers, including the Cotter decision, a case on legal professional privilege, the UK share registry plan, an update on claims against foreign estates, and the retrospective application of the Hastings-Bass principle in Jersey.
Malcolm Finney answers a query on split-year residence and the sale of shares.
The chancellor is preparing to announce that CGT will be charged on British property sold by overseas nationals and expats, meaning that ‘thousands of Britons living abroad face being caught up in a tax raid on wealthy foreigners buying and selling property in the UK’, according to the Telegr
HMRC and HM Treasury do not know if gift aid and other tax reliefs on donations provide as much value for the charitable sector as they could, according to a report published by the National Audit Office (NAO) on 21 November.
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