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Capital Gains
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72
Chalk and cheese
CHARLES SMITH contends that goodwill and land should not automatically be bundled together
Conflict of views
HMRC's views on entrepreneurs' relief do not always coincide with those in the legislation, observes MARK MORTON
Treasury 'facing CGT receipts plunge'
ACCA tax head warns of steep decline
A good idea at the time!
DAVID BERTRAM looks at tax relief available for investment losses
Goodwill hunting
JENNY NELDER provides an update on HMRC's current views on goodwill
Structure strictures
Will shares in group companies be eligible for business property relief?
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
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed