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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
Mervyn Jones and Annette Southam (TC256)
Simplified approach allowed for calculating base cost for disposals
The judge took a pragmatic approach to the application of taper relief in IS Jefferies and LA Jefferies. NICHOLA ROSS MARTIN reports
In light of the forthcoming 50% income tax rate, MIKE THEXTON considers the tax treatment of compensation and the effect of a change of accounting date
REBECCA ARMOUR and JOHN McLEAN look at the capital gains tax treatment of employee benefit trusts when share options are exercised
Oct '09
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