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Capital Gains

Revenue & Customs Brief 41/07 being withdrawn
Applying for listing is not sufficient to meet exemption
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
It may be better to opt out of the automatic deferral treatment for earn-out transactions, says PETER RAYNEY
Cross-cutting tax legislation to 'come down hard on those who don't comply'
ACCA calls for simplification of UK system
HMRC have amended FAQs relating to CGT reform and clearance
There are clear winners and losers when it comes to applying the new entrepreneurs' relief rules, says LESLEY STALKER
MIKE TRUMAN offers his initial reaction to the 2008 Budget
But will it encourage stability and fairness, asks AACA tax boss
ALEX HENDERSON and JUDITH WILSON uncover a new trap which could catch out partnerships
Companies no longer restricted to using accounts value of shares to determine how much of hedging instrument is matched
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