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Capital Gains
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69
Liquidating liabilities
GEORGE LOVELL continues his beginners' guide to demergers with a look at liquidations
Enticing angels
How do VCT and EIS investments affect company performance?
Revenue issues eurobond alert
Applying for listing is not sufficient to meet exemption
Extended clearances
Revenue & Customs Brief 41/07 being withdrawn
The relief column
Will the capital gains tax changes from April 2008 take the pressure off advisers? JOHN ENDACOTT suggests that entrepreneurs' relief will mean opportunities and pitfalls
Making your mind up
It may be better to opt out of the automatic deferral treatment for earn-out transactions, says PETER RAYNEY
Penalty regime revamp aims for simplicity
Cross-cutting tax legislation to 'come down hard on those who don't comply'
Finance Bill 'increases tax complexity'
ACCA calls for simplification of UK system
Revised FAQ
HMRC have amended FAQs relating to CGT reform and clearance
Patchwork legislation
There are clear winners and losers when it comes to applying the new entrepreneurs' relief rules, says LESLEY STALKER
Damp squib
MIKE TRUMAN offers his initial reaction to the 2008 Budget
Budget 'bound to be tough for Darling'
But will it encourage stability and fairness, asks AACA tax boss
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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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