.png)
.png)
News
Entrepreneurs' relief legislation released
Draft documents described as 'simple and sensible'
CGT reform 'will hurt 80,000 workers'
Employee shareholders will have to pay an extra 13% tax, says trade body
CGT reform 'flouts EU law'
ICAS demands more time for taxpayers to prepare
Entrepreneurs' relief: a deeper view
The first £1 million of gains that qualify for relief will be charged to capital gains tax at an effective rate of 10%
CGT concession: the reactions
Tax experts have their say on the Chancellor's announcement
Darling announces 'entrepreneurs' relief'
10% on lifetime profits below £1 million
Report: Darling may reveal CGT details next week
Government sources speak to Thomson Financial
CGT delay causing 'poor business choices'
Tax experts back CBI's latest attack on the Treasury
Call for 2009 start to capital gains reforms
More reactions to Chancellor's 'non-announcement'
Sector let down by CGT announcement
Tax professionals disappointed by lack of update from Chancellor
FSB offers alternative CGT plan
Trade body proposes an 'Entrepreneurs' Relief' for owner-managers of small businesses
CIOT wants non-dom plans deferred
Body calls for CGT changes for trusts and companies set up by the non-domiciled to be halted until they can be properly assessed
Major CGT concessions 'unlikely'
Government 'needs every ounce of revenue it can lay its hands on to minimise overspend'
Use CGT reform 'to reward entrepreneurs'
Chancellor 'should extend the Enterprise Investment Scheme'
Reforms mean lack of 'total certainty'
Tax expert backs select committee report on CGT plans
PwC partner moots transitional relief
It would allow taxpayers affected by CGT reform to elect to have a notional sale and reacquisition, says Kevin Nicholson
IoD wants more thought over taper relief
CGT changes are 'very unfair', says industry body's DG
Osborne backs capital gains U-turn push
The shadow chancellor has signed a petition opposing CGT reform
CGT reform 'unfair to SAYE workers'
The employee share plans industry would be badly affected by Chancellor's plans, says representative body
Latest CGT policy met without fervour
The mooted Government step-down over plans for capital gains tax has been greeted with little enthusiasm
Cable attacks 'hamfisted' CGT reforms
The Lib Dems' deputy leader believes the Government has been inept in its withdrawal of of taper relief
Capital gains shake-up is 'terrible'
Many companies strongly oppose the end of taper relief, claims veteran industrialist Lord Jones
No U-turn on CGT changes
The Government will not be reversing its plan to withdraw taper relief
Industry leaders to argue over CGT changes
Withdrawl of taper relief is to be the focus of a discussion between the Chancellor and major business groups
Pre-Budget Report 2007
Highlights of the Chancellor's speech to the Commons
Comment and analysis
Making whoopee
RICHARD CURTIS considers Budget measures of interest to small and medium-sized enterprises
Commencement Day
Coming to a client near you? KEVIN SLEVIN witnesses the end of furnished holiday letting relief as we know it
Entrepreneurs and earn-outs
JOHN MANIS considers how earn-outs should be structured to maximise entrepreneurs’ relief
ER emergencies
REBECCA CAVE considers the interaction of capital losses and entrepreneurs’ relief
Conflict of views
HMRC's views on entrepreneurs' relief do not always coincide with those in the legislation, observes MARK MORTON
Book review: Entrepreneurs’ Relief by Kevin Slevin
Published by Slevin Associates. Loose leaf, 140 pages, £120 (25% discount for small firms)
Playing the chance card
How does the two-year time limit for main residence elections actually apply? KEITH GORDON explains that taxpayers may have a surprise card to play
Two up, two down
Elections when two residences are available seem to cause problems. RICHARD CURTIS considers some aspects and possible solutions
Hardman 2007
The year's lecture, delivered by MIKE TRUMAN
Life's a lottery, Darling!
It is not too late to rescue some taper and indexation relief before the new capital gains tax kicks in, says KEVIN SLEVIN
Move over Darling
ALLISON PLAGER and RICHARD CURTIS review some of the more important aspects of the 2007 Pre-Budget Report
External links
HM Treasury Pre-Budget Report 2007
