by Andy Richens

This Tax Insight course covers:

• HMRC's use of the badges of trade
• Impact of recent tax cases, and HMRC’s increased activity in this area
• Tax implications of trading in property
• Circumstances where profit/gain on sale are treated as trading
  
  

by Zigurds Kronbergs

This Tax Insight course covers:

• Ordinary and special transactions
• Transfers into a partnership
• Transfers out of a partnership
• Property-investment partnerships

by Andy Richens

This Tax Insight course covers:

• Calculation of profits and losses
• Tax deductions - repairs
• Restriction for finance costs
• CGT and the residential landlord
  
  

by Andy Richens

This Tax Insight course covers:

• Assessment of profits
• Relief for finance charges
• Allowance for losses
• Chargeable gains

by Zigurds Kronbergs

This Tax Insight course covers:

• Definitions
• HMRC guidance/case law
• Revenue Scotland guidance/case law
• WRA guidance/case law

by Zigurds Kronbergs

This Tax Insight course covers:

• Introduction
• Transactions to which it applies
• Residence test
• How it works

by Zigurds Kronbergs

This Tax Insight course covers:

• Introduction
• Relevant transactions
• Residence test
• How it works

by Andy Richens

This Tax Insight course covers:

• Conditions of the regime
• Reliefs currently due
• Identify the changes
• Transitional CGT provisions

by Zigurds Kronbergs

This Tax Insight course covers:

• Identifying the reliefs
• For whom and how they apply
• Understanding the conditions
• Claiming the reliefs

by Zigurds Kronbergs

This Tax Insight course covers:

• Identifying the reliefs
• Understanding when they apply
• What happens on ‘break-down’
• Claiming reliefs