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Private Residence Exemption
09/12/2013, by Peter Vaines, Tax Articles - Property Taxation

Peter Vaines of Squire Sanders notes a recent case which involved the sale of part of a taxpayer's garden, which did not go well for HMRC. I ... Continue Reading

Valuing Land
03/06/2013, by Tax Insider, Tax Articles - Property Taxation

A CGT charge may arise on the disposal of land. In order to calculate the capital gain or loss arising, a valuation is required where:   •the land was ... Continue Reading

CGT Main Residence Relief
07/04/2013, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Property Taxation

Mark McLaughlin CTA (Fellow) ATT TEP outlines some important points about the main residence election. Introduction An individual who is fortunate enough ... Continue Reading

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ICPA Chairman Tony Margaritelli on MTD