Losses

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ANDREW SEIDLER reminds advisers of the possible need for non-doms to make a timely election for capital losses

CRC v Prizedome Ltd and another, Court of Appeal, 12 March 2009

DAVID BERTRAM looks at tax relief available for investment losses

The High Court judgment in Drummond seems to save the taxpayer from having an artificial loss converted into an artificial gain, says MIKE TRUMAN

Has the taxman taken all we've got? RICHARD CURTIS reviews the eleventh and twelfth sittings on the Finance Bill 2008

High tax rates or low tax rates, which is best? RICHARD CURTIS reports as the Committee of the Whole House considers the Finance Bill

HMRC guidance contradicts the 'clear wording of s 16A', claims CIOT

REBECCA MURRAY considers the application of the rules relating to pre-entry losses in two recent Special Commissioners' decisions.

And with much loss of tax relief: DAVID WHISCOMBE reports the Special Commissioner's decision in Drummond.

RICHARD CURTIS reviews the sixth and seventh Public Bill Committee debates on the Finance Bill 2007.

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

The new anti-avoidance legislation involving capital losses is explored by PETE MILLER.

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