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Capital Gains
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69
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
Entrepreneurs' relief legislation released
Draft documents described as 'simple and sensible'
'No more Budget theatricals'
Industry bodies demand delay to CGT changes
Budget likely to 'exploit smallprint'
There will be no major giveaways, Grant Thornton forecasts
No sense of direction
Have the latest tax proposals simply taken us back to a place where we were last year or has progess been made? FRANCESCA LAGERBERG makes some route-planning suggestions
Revenue clarifies funding bond issue
'May be of particular interest to people in the insolvency industry'
Negligible values
HMRC have accepted the following securities as having negligible value during January 2008 for the purposes of a claim under TCGA 1992, s 24(2)
Unnecessary arboricide
MIKE TRUMAN tries to calculate how many trees will die this year for the greater glory of tax legislation.
CGT reform 'will hurt 80,000 workers'
Employee shareholders will have to pay an extra 13% tax, says trade body
Capital contributions Brief issued
HMRC clarify practice in relation to the treatment for capital gains purposes of a contribution of an asset to a partnership
CGT reform 'flouts EU law'
ICAS demands more time for taxpayers to prepare
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Movers & shakers: 29 January 2026
Practice tip: Knowing who your best clients are
Professional bodies issue AI guidance
Lawyers’ client accounts targeted by government
Taxpayers invest less than 4% of salary in pension scheme
DEADLINE DATES
Deadline dates for February 2026
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Decision not to suspend penalties was justified
Validity of invoices to support input tax claims
Licence to use client list was intangible fixed asset
Artificial intelligence must be used with caution
Martland is the correct approach to late appeals
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This week's opinion: 29 January 2026
Movers & shakers: 29 January 2026
New Queries: 29 January 2026
Readers’ forum: VAT rules for artwork and margin scheme
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