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Capital Gains
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70
'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
The kinks
Has the taxman taken all we've got? RICHARD CURTIS reviews the eleventh and twelfth sittings on the Finance Bill 2008
Further into the Underwood
SIMON MCKIE examines the implications of the decision for 'bed and breakfast' transactions in the light of Underwood v CRC
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)
The place system
Bookmakers who gambled on their pitches having a lasting value may lose out, as ROBERT TUNSTALL explains
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
Shares note for Northern Rock investors
HMRC briefing offers tax position details
Is it appropriate to appropriate?
PETE MILLER explains some of the problems that may arise with the new rules on appropriations of stock into or out of a business
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
MOST POPULAR
Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime