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Capital Gains
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69
Separated or not?
Martin Benford (TC1309)
HMRC update substantial shareholding view
Clarification on exemption in TCGA 1992, Sch 7AC
Have I the right?
Recent changes to the CGT and ER rules are likely to require a rethink on structuring earn-out deals, says PETER RAYNEY
Taxation podcast, issue 4312
Our new Value Added offering, entrepreneurs' relief...
Hold on to 10%
Practical issues of entrepreneurs’ relief
Scrip, DRIP, CRIP
MIKE THEXTON explains various alternatives to a cash dividend
Valuations disputed
Marks (TC1086)
Entrepreneurs’ Relief: a Guide for Accountants
By Kevin Slevin; £155 (plus £5.70pp)
Unfortunate outcome
D Lowrie (TC1170)
Estimated earn-out
A client sold his business in 2009/10, with part of the consideration being an earn-out right to 30% of future profits over the following five years
A nomadic life
Do some of your clients change dwelling house as though moving from one oasis to another? RICHARD CURTIS warns that tax relief can dry up suddenly
Negligible values
Pressac plc
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures