Pieces of property pie
Language: English Series: Taxation ; 156(4039) 5 January 2006, 330-333(4)Publication details: 2006Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L132197 (Browse shelf(Opens below)) | 1 | Available | 132197-1001 |
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.