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Capital Gains

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PAUL BENNEY considers the tax aspects of selling land

Partially repeals of ‘exception for manufacturers and suppliers’

HEATHER MILLER investigates the rather scary subject of assignments, grants and premiums

Martin Benford (TC1309)

Clarification on exemption in TCGA 1992, Sch 7AC

Recent changes to the CGT and ER rules are likely to require a rethink on structuring earn-out deals, says PETER RAYNEY

Our new Value Added offering, entrepreneurs' relief...

Practical issues of entrepreneurs’ relief

MIKE THEXTON explains various alternatives to a cash dividend

Marks (TC1086)

By Kevin Slevin; £155 (plus £5.70pp)

D Lowrie (TC1170)

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NEWS

Tax crime prosecutions hit three-year high of 300 Real-time reporting of benefits clarification Interest rates lowered after base rate reduction Farmers march against property relief changes Movers & shakers: 28 November 2024

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Deadline dates for December 2024

CASES

Main purpose of loan was tax mitigation Exporter entitled to zero rate goods Health services supplied to local authorities Contract was outside the ten-year period Avoidance was a main purpose of the transfer

MOST POPULAR

This week's opinion: 28 November 2024 Tax crime prosecutions hit three-year high of 300 Real-time reporting of benefits clarification Interest rates lowered after base rate reduction Farmers march against property relief changes

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