Capital Gains

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PETER VAINES surveys section 144ZA arrangements

... witnessed and told by MESSRS CARTWRIGHT & CO, chartered accountants, involving a capital gains tax assessment on a property sale on the south coast by their client

By Michael Sherry, counsel for the successful taxpayer

ALLISON PLAGER delves into a recent report from the National Audit Office concerning the Inland Revenue's progress in dealing with certain aspects of self assessment

KEVIN SLEVIN FTII, ATT, TEP continues his examination of the Revenue's clarification of aspects of taper relief in its latest Tax Bulletin

Mark Rowland looks at the Inland Revenue recent statement on the meaning of the word 'security' for the purposes of taper relief

Kevin Slevin FTII, ATT, TEP examines the Revenue's clarification of aspects of taper relief in its latest Tax Bulletin

Nigel Popplewell MA, ATII, solicitor examines an important limitation on the relief for the exchange of securities

ANDREW GOTCH, consultant for Professional Tax Practice Ltd, suggests an area ripe for consideration in the Revenue's review of the interaction of taper relief with loan notes

When offsetting income losses against capital gains, does taper relief make you a winner or a loser? J W E DAVIES of chartered accountants, Chavereys, considers this conundrum

Kevin Slevin FTII, ATT, TEP looks at aspects of the Budget Day announcements relating to taper relief

Simon Sweetman argues that Inspectors conduct self-assessment enquiries in the spirit of confrontation rather than of co-operation

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