E1.231 Capital Gains Tax Liability Of Trustees And Personal Representatives

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Commentary

Personal and employment tax

The capital gains tax legislation governing the liability for tax of trustees and personal representatives provides that tax may be assessed and charged on, and in the name of, any one or

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E1.231 Capital gains tax liability of trustees and personal representatives

Personal and employment tax

Group relief for carried-forward losses

Carried-forward losses restriction

VAT registration ― artificial separation of business activities (disaggregation)

Definition of a close company

Subsistence expenses

Transfer of assets to beneficiaries ― legal, administration and tax issues

Class 1 v Class 1A

Interest on late paid tax

Associated companies ― from 1 April 2023

Inter-spouse transfer

FRS 102 ― tax presentation and disclosures

Self assessment ― amendments and corrections

Payments to trust beneficiaries

Transferable tax allowance (also known as the marriage allowance)

Self assessment ― estimates and provisional figures

Bad debts

Computation of corporation tax

Timing of disposal for capital gains tax

Enterprise investment scheme tax relief

Allowable expenses for property businesses

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E1.231 Capital gains tax liability of trustees and personal representatives

Personal and employment tax

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