Avoidance was the main aim
Coll v CRC and related appeal, Upper Tribunal (Tax and Chancery Chamber)
19 Jul 2010

Nursing a loss
Can the loss that has accrued on a flat used as a main residence be crystalised so that it can be set against any future gains?
29 Jul 2009

Making the right choice
ANDREW SEIDLER reminds advisers of the possible need for non-doms to make a timely election for capital losses
6 May 2009

Considering pre-entry losses
CRC v Prizedome Ltd and another, Court of Appeal, 12 March 2009
5 May 2009

A good idea at the time!
DAVID BERTRAM looks at tax relief available for investment losses
22 Oct 2008

Different drum
The High Court judgment in Drummond seems to save the taxpayer from having an artificial loss converted into an artificial gain, says MIKE TRUMAN
20 Aug 2008

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

The Irish question
High tax rates or low tax rates, which is best? RICHARD CURTIS reports as the Committee of the Whole House considers the Finance Bill
21 May 2008

Little common ground over TAAR
HMRC guidance contradicts the 'clear wording of s 16A', claims CIOT
15 Jan 2008

Seconds out ... Round Two!
REBECCA MURRAY considers the application of the rules relating to pre-entry losses in two recent Special Commissioners' decisions.
2 Aug 2007

SHIP sunk without trace
And with much loss of tax relief: DAVID WHISCOMBE reports the Special Commissioner's decision in Drummond.
26 Jul 2007

Clauses and catastrophes
RICHARD CURTIS reviews the sixth and seventh Public Bill Committee debates on the Finance Bill 2007.
28 Jun 2007