taxenq123

I'm holding shares in a company that has performed a capital distribution of $4/share in 2023 as a result of selling one of companies it owned. How to declare such distribution on self-assessment? Can I treat as an ordinary dividend income?

My broker is providing me with an annual tax certificate containing a summary of dividends received during the tax year. This amount is different than the actual amount of dividends received in my account since it is calculated using the ETF's "cash distribution". What has been received in the account during the year is higher than the amount presented in the certificate since some dividends from prior tax year have been transferred during the tax year in question. I'm wondering if I should rely on the amount presented in the certificate or the actual amount that has been paid in during the tax year?

I'd like to transfer some amount of money to my cohabiting partner. We are not married nor in a civil partnership. What is the tax implication of doing so? Optimistically, I assume we both would live longer than 7 years from the date of donation so, in my understanding there would be no potential inheritance tax to cover. Can she receive such transfer without worrying about any tax implications? I'm aware that if this money generates any interest in her account she would be liable to cover any tax related to that. As I said, the intention is to put this money into ISA so, we can both maximise the ISA allowance.

I've got a written permission from the lawful owner to let out the flat which I do not own myself. I collect all rental income under my name, the lawful owner does not benefit any proceedings at all. I'm wondering if I can use the £1k property allowance or is it available only to landlords who own their property?