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Capital Gains
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72
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
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
The sound of jazz
RICHARD CURTIS reports on the fifth and sixth sittings of the Public Bill Committee's debate of the Finance Bill 2008
'Thousands' of Brits in CGT lawsuit
Class action against Spanish authorities
Your flexible friend
The loss of taper relief does not mean that we have seen the end of the EMI scheme, explains PENNY BATES
Phew! That's that sorted, then!
KEN MOODY considers the corporation tax relief for employment related securities under FA 2003, Sch 23
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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
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
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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