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Capital Gains
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69
Another fine mess
Recent changes to the tax system do not give RICHARD MANNION much confidence in the way that tax legislation is made
Liquidating liabilities
GEORGE LOVELL continues his beginners' guide to demergers with a look at liquidations
Enticing angels
How do VCT and EIS investments affect company performance?
Extended clearances
Revenue & Customs Brief 41/07 being withdrawn
Revenue issues eurobond alert
Applying for listing is not sufficient to meet exemption
The relief column
Will the capital gains tax changes from April 2008 take the pressure off advisers? JOHN ENDACOTT suggests that entrepreneurs' relief will mean opportunities and pitfalls
Making your mind up
It may be better to opt out of the automatic deferral treatment for earn-out transactions, says PETER RAYNEY
Penalty regime revamp aims for simplicity
Cross-cutting tax legislation to 'come down hard on those who don't comply'
Finance Bill 'increases tax complexity'
ACCA calls for simplification of UK system
Revised FAQ
HMRC have amended FAQs relating to CGT reform and clearance
Patchwork legislation
There are clear winners and losers when it comes to applying the new entrepreneurs' relief rules, says LESLEY STALKER
Damp squib
MIKE TRUMAN offers his initial reaction to the 2008 Budget
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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?
New queries: 5 February 2026
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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