This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Search found 112 matches

Go to advanced search

by Brightonian
Thu Oct 27, 2016 9:08 am
Forum: Capital Gains Tax, CGT
Topic: Worthless QCBs
Replies: 2
Views: 751

Re: Worthless QCBs

Thank you for confirming this.
by Brightonian
Wed Oct 26, 2016 2:52 pm
Forum: Capital Gains Tax, CGT
Topic: Worthless QCBs
Replies: 2
Views: 751

Worthless QCBs

My client sold his interest in a company in 2014/15 for a combination of upfront cash and deferred loan notes (QCBs). He is aware that he can make an election by 31 January 2017 to have the entire gain subject to Entrepreneurs Relief. However, it now seems that the company cannot redeem any more loa...
by Brightonian
Wed Sep 28, 2016 9:04 am
Forum: Inheritance Tax, IHT, Trusts & Estates, Capital Taxes
Topic: Pension - death within 2 years
Replies: 2
Views: 985

Re: Pension - death within 2 years

Thank you for your help.
by Brightonian
Tue Sep 27, 2016 10:23 am
Forum: Inheritance Tax, IHT, Trusts & Estates, Capital Taxes
Topic: Pension - death within 2 years
Replies: 2
Views: 985

Pension - death within 2 years

I am trying to help a client's widow. Her husband died, leaving everything to her. There is a will. The gross estate is probably just less than £1m. But he was terminally ill for some time and, within two years of death, transferred two final salary schemes into a personal pension in order to improv...
by Brightonian
Wed May 04, 2016 5:13 pm
Forum: Income Tax
Topic: Arts Council grant
Replies: 2
Views: 1604

Re: Arts Council grant

Thank you.
by Brightonian
Wed May 04, 2016 2:41 pm
Forum: Income Tax
Topic: Arts Council grant
Replies: 2
Views: 1604

Arts Council grant

My client has been awarded a grant under the Arts Council's 'Grants for the Arts' scheme. She is a practising writer and I assumed that the money would simply be added to her other income as a writer.I have also looked at BIM51710, which supports that view. The money is to help with a writing projec...
by Brightonian
Wed Mar 16, 2016 7:18 pm
Forum: Capital Gains Tax, CGT
Topic: PPR
Replies: 4
Views: 951

Re: PPR

Thank you, Maths. Common sense told me that SHOULD be the answer but I've learned the hard way that you can never be sure with tax! Thank you for setting my mind at rest.
by Brightonian
Wed Mar 16, 2016 5:44 pm
Forum: Capital Gains Tax, CGT
Topic: PPR
Replies: 4
Views: 951

PPR

My client is unmarried and lives and works in London. She moved in with her partner 15 years ago, letting out her previous residence in Hackney - it has been let ever since. She owns no interest in her partner's property.Five years ago she bought a property in Sussex, in her sole name, which the cou...
by Brightonian
Fri Feb 12, 2016 5:44 pm
Forum: International Tax
Topic: New Zealand/UK DTA
Replies: 4
Views: 1397

Re: New Zealand/UK DTA

Thank you both. I do find the wording of DTA's difficult. The word 'may' is the problem, I think. So he is taxable in the UK with credit for any NZ tax levied. Again, thanks.
by Brightonian
Thu Feb 11, 2016 5:34 pm
Forum: International Tax
Topic: New Zealand/UK DTA
Replies: 4
Views: 1397

New Zealand/UK DTA

I have been asked by a client (non-dom but resident in the UK for over 20 years) if the sale of his house in New Zealand will attract CGT in the UK. I have looked at the DTA. Article 14 states that 'income or gains derived by a resident of a contracting state from the alienation of immovable propert...

Go to advanced search