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Investigations raked in £73.6m in 2009/10
ALLISON PLAGER and RICHARD CURTIS take a first look at the June Budget
Chancellor urged to control deficit via controlled spending
RICHARD MANNION calls for a capital gains tax system that recognises long-term investment and provides certainty
HMRC will accept late repayment claims for 2004/05 and 2005/06
RICHARD HOLME and OLA MAJCHERCZYK consider whether there can be a better tax shelter than investing in wine
By Rebecca Cave FCA CTA MBA; £106.82 (inc. 9% VAT)
HMRC’s approach to currency conversion and remittances causes more problems than it solves, says JAMES KESSLER QC
Aim to remove restrictions on use of losses not realised when ownership changes
Pre-owned assets tax – contribution condition
Ordinary shares, ‘B’ shares and preference shares of negligible value
No CGT to pay on total net gains equal to annual exempt
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