Gift Holdover Relief Claim

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Summary : Gift holdover relief (under TCGA 1992, s 165) was precluded (under s 167(2)) on an individual’s gift of goodwill to a UK company, as control of the company was attributed to the transferor’s wife (among others) who were not resident or ordinarily resident in the UK. Background : The appellant, a US citizen who was […]

Non Resident Landlords Property Investment

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If you keep up-to-date with news and the opinions of political leaders you’ll know that there has been a significant debate in recent weeks surrounding the taxing of  Non Resident Landlords Property Investment including but not limited to Buy To Let Residential and Commercial Properties. With Boris Johnson and Liberal Democrat leader Vince Cable both stepping out […]

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