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Capital Gains
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69
Crazy horses
Did pre-5 April 2008 inter-spouse transfers crystallise indexation allowance? MIKE THEXTON investigates this question
Ways and means
RICHARD CURTIS reviews the Report stage debates of the House of Commons on Finance Bill 2008
'Extra 90,000 to pay CGT in 2008'
Savings provider blasts reforms
Investment trade body wants simpler CGT
'Don't penalise long-term share ownership'
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
The bright side
RICHARD HOLME and JANET PATERSON offer advice for businesses and individuals on tax planning in a recession
Further into the Underwood
SIMON MCKIE examines the implications of the decision for 'bed and breakfast' transactions in the light of Underwood v CRC
The kinks
Has the taxman taken all we've got? RICHARD CURTIS reviews the eleventh and twelfth sittings on the Finance Bill 2008
CGT online
Taxpayers can complete their 2007-08 capital gains details using SA Online
Entrepreneurs’ Relief
Book by Kevin Slevin. Published by Slevin Associates. Loose leaf, 140 pages, £120 (25% discount for small firms)
Mystery of the Underwood
SIMON MCKIE examines the nature of a disposal for capital gains tax purposes in light of the decision in Underwood v CRC
The place system
Bookmakers who gambled on their pitches having a lasting value may lose out, as ROBERT TUNSTALL explains
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Movers & shakers: 29 January 2026
Practice tip: Knowing who your best clients are
Professional bodies issue AI guidance
Lawyers’ client accounts targeted by government
Taxpayers invest less than 4% of salary in pension scheme
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Decision not to suspend penalties was justified
Validity of invoices to support input tax claims
Licence to use client list was intangible fixed asset
Artificial intelligence must be used with caution
Martland is the correct approach to late appeals
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Readers’ forum: VAT rules for artwork and margin scheme
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