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Capital Gains
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69
Structure strictures
Will shares in group companies be eligible for business property relief?
Crazy horses
Did pre-5 April 2008 inter-spouse transfers crystallise indexation allowance? MIKE THEXTON investigates this question
Ways and means
RICHARD CURTIS reviews the Report stage debates of the House of Commons on Finance Bill 2008
'Extra 90,000 to pay CGT in 2008'
Savings provider blasts reforms
Investment trade body wants simpler CGT
'Don't penalise long-term share ownership'
Different drum
The High Court judgment in Drummond seems to save the taxpayer from having an artificial loss converted into an artificial gain, says MIKE TRUMAN
The bright side
RICHARD HOLME and JANET PATERSON offer advice for businesses and individuals on tax planning in a recession
The kinks
Has the taxman taken all we've got? RICHARD CURTIS reviews the eleventh and twelfth sittings on the Finance Bill 2008
Further into the Underwood
SIMON MCKIE examines the implications of the decision for 'bed and breakfast' transactions in the light of Underwood v CRC
CGT online
Taxpayers can complete their 2007-08 capital gains details using SA Online
Entrepreneurs’ Relief
Book by Kevin Slevin. Published by Slevin Associates. Loose leaf, 140 pages, £120 (25% discount for small firms)
The place system
Bookmakers who gambled on their pitches having a lasting value may lose out, as ROBERT TUNSTALL explains
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures