CGT
Pictures at an exhibition
RAY CHIDELL takes a fresh look at the meaning of plant, saying artwork in offices should qualify for allowances
1 Feb 2012
Simpler options
LIZ HUNTER explores the possible outcomes of the Office of Tax Simplification's review of share schemes
1 Feb 2012
Value or undervalue?
Advice is required on the valuation of shares in a new holding company formed for a management buyout
1 Feb 2012
Worthless company
Barker and others (TC1487)
15 Dec 2011
Loss and profit
A limited company bought land and built houses on it, which were sold on the open market at a loss. Two years later, after a period of no trading, the company plans to renovate properties from another business and offset the losses from the earlier sales against the potential profits on these buildings
14 Dec 2011
We are sailing
A director of a one-man IT company has been trading for many years, but the current single contract is to end soon. The company has large cash reserves and the director is considering the purchase of a yacht. He is thinking about winding up the company and buying it personally, but is concerned about entrepreneurs’ relief
14 Dec 2011
Good news leak
KEVIN SLEVIN wonders whether HMRC’s views of trading activities relating to the substantial shareholdings exemption will also apply to entrepreneurs’ relief
7 Dec 2011
Lack of evidence
J Halnan and M Squire (TC1423)
25 Nov 2011
Capital loss created artificially
Land Securities plc (TC1442)
25 Nov 2011
Straddling the change
KEVIN READ looks at how companies should prepare for the forthcoming reduction in the annual investment allowance
16 Nov 2011
Evident intention
A J Clarke (TC1461)
9 Nov 2011
Blooming relief
MICHAEL BLAKE provides tips for cultivating ER for farmers
9 Nov 2011
