A roundup of the latest news from the world of tax including highlights from the Autumn Statement 2013 and recent tax cases of interest. Click on the links below to view the full articles. Demolition of a home - Private Residence Relief and CGT The recent case of Paul Gibson v HMRC provides some interesting points in relation to capital gains tax and Private Residence Relief. Entrepreneur's Relief & Surplus Cash We have recently been involved in a recent case where assurance was sought from HMRC that surplus cash would not affect the company's trading status. New Reliefs for Indirect Employee Ownership  An outline of the new rules for qualifying "Employee Ownership Trusts". Changes to Capital Gains Tax - Autumn Statement 2...