Capital Gains

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HMRC guidance contradicts the 'clear wording of s 16A', claims CIOT

The sale price of a company's shares were allocated disproportionately between the shareholders. Their agreement and its impact on the Commissioner's decision in determining market value is considered by ROBERT MAAS

CHRISTOPHER SANGER looks at the policy behind the abolition of IBAs and wonders whether there should be more transitional relief

HMRC have accepted the following securities as having negligible value during November 2007 for the purposes of a claim under TCGA 1992, s 24(2)

More reactions to Chancellor's 'non-announcement'

Tax professionals disappointed by lack of update from Chancellor

MICK RUSE discusses market value and information standards when valuing minority holdings of unquoted shares

DAVID BOWES takes a further look at the share valuation issues raised by Mike Thexton in his article 'Damn the torpedoes'

Trade body proposes an 'Entrepreneurs' Relief' for owner-managers of small businesses

The virtues or not of an 18% capital gains tax rate are considered by JOHN CULLINANE

The announcement of the death of inflation allowance is a matter of concern to all practitioners. JOHN ENDACOTT considers its effect and associated problems

Business asset taper relief and tainted taper continue to cause problems. KEITH GORDON borrows Nora Batty's broom to sweep up a recent problem

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