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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
GAVIN FERNANDES explains the process and tax issues to consider when incorporating a dental practice
RCB 01/10
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