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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
There do not appear to be easy answers to 'tainted taper' issues. RICHARD CURTIS looks at the relevant legislation
Government 'needs every ounce of revenue it can lay its hands on to minimise overspend'
The Chancellor should extend the Enterprise Investment Scheme, claims Peter Penneycard
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