Rachel Kavanagh

Hi HMRC Admin, Are capital gains counted as "income" when considering the eligibility for the marriage allowance? For example, husband earns £15,000 from employment. Wife does not have employment income. This year the husband has a capital gain of £50,000 from sale of a property. Is the husband now counted as a higher rate tax payer for the purposes of the marriage allowance? Or is it still ok to claim the marriage allowance in the year when the property is sold. Thank you,

Hi There, I have a similar situation to the above, and would like to know whether 25% of the Australia pension lump sum would be tax free, or whether this 25% relief only applies to UK pension funds? And if yes, is this 25% tax relief in addition to the foreign pension relief of 10% that is available on the fund accumulated pre-6 April 2017? Thank you, 

Name removed admin .

Hello there, If a UK company owns a residential property worth > £500k and it is lived in by one of the company directors (also a 50% shareholder), is ATED (Annual Tax on Enveloped Dwellings) due, or are any reliefs available in this instance? The company uses this address as their registered office, although the actual business activities do not take place there. Does that make any difference? Would HMRC contact the company if ATED was due? Many thanks, Rachel