Capital gains tax
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Commissioners of HM Revenue and Customs v Lee and another
Taxation – Capital gains tax – Private residence relief
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Commissioners of HM Revenue and Customs v Lee and another
Taxation – Capital gains tax – Private residence relief
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Commissioners of HM Revenue and Customs v Higgins
Capital gains tax – Main residence relief – Off-plan purchase – Period of ownership
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When does ownership begin for the purpose of principal private residence relief?
A decision that the period of ownership that PPR begins on exchange of contracts has been overturned
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Commissioners of HM Revenue and Customs v Higgins
Capital gains tax – Main residence relief – Off-plan purchase – Period of ownership
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Commissioners of HM Revenue and Customs v Higgins
Capital gains tax – Main residence relief – Off-plan purchase – Period of ownership
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Commissioners of HM Revenue and Customs v Higgins
Capital gains tax Main residence relief
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Commissioners of HM Revenue and Customs v Higgins
Capital gains tax – Main residence relief – Off-plan purchase – Period of ownership – Appeal allowed
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Hardy v Commissioners for HM Revenue and Customs
Capital gains tax Allowable loss
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Hardy v Commissioners for HM Revenue and Customs
Capital Gains Tax – Allowable loss – Sale of land – Forfeited deposit – Appellant agreeing to purchase flat and paying deposit – Appellant failing to complete and forfeiting deposit…
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Ramsay v Revenue and Customs Commissioners
[2013] UKUT 0226 (TCC) Appeal number: FTC 77/2012. CAPITAL GAINS TAX Ð s 162 TCGA Ð roll-over relief on transfer of a business as a going concern to a company…
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Ramsay v Revenue and Customs Commissioners
Capital gains tax – Sale of property – Taxation of Chargeable Gains Act 1992 – Property divided into flats let to tenants – Appellant selling property to company in return…