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Capital Gains
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70
Extended clearances
Revenue & Customs Brief 41/07 being withdrawn
Revenue issues eurobond alert
Applying for listing is not sufficient to meet exemption
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
A new elephant trap
ALEX HENDERSON and JUDITH WILSON uncover a new trap which could catch out partnerships
Forex matching changes highlighted
Companies no longer restricted to using accounts value of shares to determine how much of hedging instrument is matched
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime