Poisoned chalice?
What is the point of tax reform, asks JEREMY MINDELL
25 Aug 2010

Mooted FHL revamp 'has advantages'
But plans could hit families, warns solicitor
5 Aug 2010

Oh, the hokey cokey
Given the recent changes in capital gains tax, ROBERT MAAS considers whether property should be in or out of a company
28 Jul 2010

Not such a good fit
JAN ELLIS examines the effect of the current capital gains tax regime on employee shares
28 Jul 2010

EIS guidance
HMRC have made changes
19 Jul 2010

A year of two halves
MIKE TRUMAN is not impressed with the change in CGT rates half way through the year
7 Jul 2010

Prudence becomes progressive
ALLISON PLAGER and RICHARD CURTIS take a first look at the June Budget
23 Jun 2010

Capital Gains Tax Rollover, Holdover and Deferral Reliefs 2009/10
By Rebecca Cave FCA CTA MBA; £106.82 (inc. 9% VAT)
4 Mar 2010

Entrepreneurs and earn-outs
JOHN MANIS considers how earn-outs should be structured to maximise entrepreneurs’ relief
7 Oct 2009

Care home puzzle
A company has refurbished a property as a surgery and consulting rooms will be let to medical practitioners. If sold, would the property be eligible for entrepreneurs’ relief?
7 Oct 2009

Associated disposal
A business has been operated by a sole trader and then by his limited company. Both businesses operated rent free from premises that were owned personally. The legislation does not seem to be entirely clear on this point
19 Aug 2009

ER run off
Entrepreneurs’ relief for furnished holiday letting properties is to be abolished from April 2010. Will this mean that the business is treated as having ceased such that relief continues to be available if the property is sold within the following three-year period?
15 Jul 2009