CGT



Fancy a drop?
RICHARD HOLME and OLA MAJCHERCZYK consider whether there can be a better tax shelter than investing in wine
17 Mar 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

Fair exchange?
HMRC’s approach to currency conversion and remittances causes more problems than it solves, says JAMES KESSLER QC
3 Mar 2010

Paper simplifies rules for groups of firms
Aim to remove restrictions on use of losses not realised when ownership changes
24 Feb 2010

A closer look...
Pre-owned assets tax – contribution condition
24 Feb 2010

More details released for DFB members
Ordinary shares, ‘B’ shares and preference shares of negligible value
15 Feb 2010

New guidance on foreign currency accounts
No CGT to pay on total net gains equal to annual exempt
1 Feb 2010

Lovely smile
GAVIN FERNANDES explains the process and tax issues to consider when incorporating a dental practice
27 Jan 2010

Dairy Farmers of Britain shares
RCB 01/10
18 Jan 2010

Estoppel denied
Mervyn Jones and Annette Southam (TC256)
5 Jan 2010

HMRC aim to ease non-sterling CGT problems
Simplified approach allowed for calculating base cost for disposals
14 Dec 2009

Hotelly just and reasonable?
The judge took a pragmatic approach to the application of taper relief in IS Jefferies and LA Jefferies. NICHOLA ROSS MARTIN reports
9 Dec 2009

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