Losses
Worthless company
Barker and others (TC1487)
15 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
Feeling the heat
A UK taxpayer has been the victim of a ‘boiler room’ share scam where he has been sold shares at an inflated cost. These are now at a negligible value, but is loss relief available?
5 Jan 2011
Extension for share loss relief
Revenue & Customs Brief 41/10
15 Oct 2010
New queries, issue 4276
Gold investment; wills and CGT implications; inheritance and CGT shares; and family loan agreements
12 Oct 2010
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?
28 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
21 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
19 Aug 2008
