Capital Gains

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Aim to remove restrictions on use of losses not realised when ownership changes

Pre-owned assets tax – contribution condition

Ordinary shares, ‘B’ shares and preference shares of negligible value

No CGT to pay on total net gains equal to annual exempt

GAVIN FERNANDES explains the process and tax issues to consider when incorporating a dental practice

RCB 01/10

Mervyn Jones and Annette Southam (TC256)

Simplified approach allowed for calculating base cost for disposals

The judge took a pragmatic approach to the application of taper relief in IS Jefferies and LA Jefferies. NICHOLA ROSS MARTIN reports

In light of the forthcoming 50% income tax rate, MIKE THEXTON considers the tax treatment of compensation and the effect of a change of accounting date

REBECCA ARMOUR and JOHN McLEAN look at the capital gains tax treatment of employee benefit trusts when share options are exercised

Oct '09

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NEWS

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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

DEADLINE DATES

Deadline dates for December 2024

CASES

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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

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Capital Gains

Deadline dates for December 2024