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Capital Gains

CHARLES SMITH contends that goodwill and land should not automatically be bundled together
HMRC's views on entrepreneurs' relief do not always coincide with those in the legislation, observes MARK MORTON
ACCA tax head warns of steep decline
DAVID BERTRAM looks at tax relief available for investment losses
JENNY NELDER provides an update on HMRC's current views on goodwill

Will shares in group companies be eligible for business property relief?

Did pre-5 April 2008 inter-spouse transfers crystallise indexation allowance? MIKE THEXTON investigates this question
RICHARD CURTIS reviews the Report stage debates of the House of Commons on Finance Bill 2008
Savings provider blasts reforms
'Don't penalise long-term share ownership'
The High Court judgment in Drummond seems to save the taxpayer from having an artificial loss converted into an artificial gain, says MIKE TRUMAN
RICHARD HOLME and JANET PATERSON offer advice for businesses and individuals on tax planning in a recession
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