Pieces of property pie
Curtis, Richard
Pieces of property pie - 2006 - Taxation 156(4039) 5 January 2006, 330-333(4) .
Examines some of the ingredients of property taxation. These include the use of the Capital Gains Tax main residence exemption, IR35 and transfers of goodwill. Special reference is made as to whether the division of property that was co-owned by people who were not married should be divided between them for tax purposes. Both civil partners and adult children and parents situations are reviewed in relation to taxation under co-ownership legislation.
1837
INCOME TAX TRADING AND INCOME ACT 2005 S270
KEYWORD WITH CASES
Pieces of property pie - 2006 - Taxation 156(4039) 5 January 2006, 330-333(4) .
Examines some of the ingredients of property taxation. These include the use of the Capital Gains Tax main residence exemption, IR35 and transfers of goodwill. Special reference is made as to whether the division of property that was co-owned by people who were not married should be divided between them for tax purposes. Both civil partners and adult children and parents situations are reviewed in relation to taxation under co-ownership legislation.
1837
INCOME TAX TRADING AND INCOME ACT 2005 S270
KEYWORD WITH CASES