Capital Gains

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It is time for a change with regard to the tax implications of divorce, urges KEVIN SLEVIN.

KEN MOODY advises on the use of TCGA 1992, s 253 in the nightmare scenario of a business failure.

JULIE BUTLER stresses the importance of accurate property valuations in tax planning

KEVIN NICHOLSON looks at the tax implications when the growth of the company has reached a stage where additional capital is required.

STEPHEN WOODHOUSE and THOMAS DALBY explain that employee share schemes can be favourable rather than frightening.

KEITH M GORDON looks at the regulations which amend the disclosure requirements for income tax, corporation tax and CGT.

Wakefield SpC 471; Conde Nast Publications Ltd v CRC; Kittel v Belgium (Case C-439/04), Belgium v Recolta Recycling SPRL (Case C-440/04); Talacre Beach Caravan Sales Ltd v CCE (Case C-252/05); Smallwood v CRC; Marks & Spencer plc v CRC - reference to ECJ from HL 12 July 2006

Changes in the tax treatment of certain trusts has put a dampener on many aspects of tax planning, says JOHN ENDACOTT.

Extracts from HMRC's eighty-third Tax Bulletin.

Franchised businesses

As the Special Commissioner's conclusions were based on findings of fact, HMRC do not consider that the ruling in Balloon Promotions Ltd and Others (SpC 524, see Taxation, 20 April 2006, page 62 for a report of the case) is of general application to other cases involving the sale of franchised businesses. HMRC do not intend to lodge an appeal.

MIKE TRUMAN finds parliamentary understanding of the trust fiasco — but in the wrong house.

KEVIN NICHOLSON considers how a newly established company can use an enterprise management incentives scheme to reward its directors and key employees tax efficiently.

DAVID BOWES considers the present state of play in relation to the valuation of employee shares under ITEPA 2003.

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