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Capital Gains

MALCOLM GUNN FTII, TEP of Squire, Sanders & Dempsey looks at the forthcoming changes to the tax provisions relating to trusts.
Negligible values; Help on PAYE; Tax Bulletin 81
DAVID BOWES considers a valuation issue in relation to unquoted company shares arising from the new pension rules.
JOHN HIDDLESTON discusses the meaning and significance of curtilage for capital gains tax only or main residence relief purposes.
Pension contributions; Dividend stripping
DIY builders; Missing trader fraud; Share issues; Conference facilities; Company formation services
SHARON ANSTEY considers the application of the Ramsay principle to capital loss schemes after Barclays Mercantile Business Finance Limited v Mawson [2005] STC 1.
RICHARD CURTIS considers some ingredients of property taxation.

In the final article of this series of three on self assessment enquiries, ROBERT MAAS FCA, FTII discusses section 19A and paragraph 27 notices and appeals.


SECTION 19A OF the TMA 1970 is a fairly narrow information power. As such the issue of a section 19A notice is unlikely to be a disaster provided that it is appealed against within the 30 day time limit.
Information falls within s 19A only if it meets all of three conditions:

WILL SILSBY BA, CTA takes a sideways look at the tax treatment of online auctions.

IT WAS MY own fault. Scanning through eBay just before going to sleep is never as relaxing as studying the Income Tax (Trading and Other Income) Act 2005 but I could not have envisaged the consequences.
'Mr and Mrs Line are here to see you', said the receptionist in that careful tone that implied so much more.

JOHN ENDACOTT explores the taper relief anomalies of business and non-business assets.


I WAS INTERESTED to read the recent articles in Taxation by Mike Truman under the titles 'Flatly Incredible' (14 July 2005, page 406) and 'Flatly incredible II' (8 September 2005, page 621). These concerned the position where an asset is used partly for business purposes and partly for non-business purposes as far as capital gains tax taper relief is concerned.

ELIZABETH FOTHERGILL considers the effect of residence on the income tax liability of savings and investment income.

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