Capital Gains

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JOHN WHITING assures us that the twelve days of Christmas have fiscal issues at every turn.

Artificial losses; CT avoidance; CFCs

PETE MILLER discusses a recent Special Commissioner's decision concerning the tax charge on a company leaving a group.

Only or main residence is a wonderful relief, but a complex one, especially if you are married or in a civil partnership, says AILEEN DEENEY.

GEORGE BULL and CHRIS WILLIAMS consider the implications of fiscal drag for the UK tax system.

HMRC have accepted the following security as having negligible value during October 2006 for the purposes of a claim under TCGA 1992, s 24(2).

JOHN T NEWTH FCA, FTII, FIIT, ATT outlines some of the tax consequences when a UK resident emigrates abroad.

The problems and pitfalls related to enterprise management incentives are examined by PHILIP REEVES.

RICHARD CURTIS and DANIEL BLAKE consider the main residence 'permitted area' exemption.

Identifiying a person's only or main residence for capital gains tax purposes

The relationship between property disposals under compulsory purchase orders and rollover relief

MIKE TRUMAN reveals the identity of the unlikeliest beneficiary of the McCartney-Mills divorce.

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