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The first £1 million of gains that qualify for relief will be charged to capital gains tax at an effective rate of 10%
HMRC have issued a brief clarifying practice in relation to the treatment for capital gains purposes of a contribution of an asset to a partnership
Tax experts have their say on the Chancellor's 'entrepreneurs' relief'
10% on lifetime profits up to £1 million
How does the two-year time limit for main residence elections actually apply? KEITH GORDON explains that taxpayers may have a surprise card to play
Government sources speak to Thomson Financial
Tax experts back CBI's latest attack on the Treasury
JAMES KESSLER QC discusses the case of Kessler v Information Commissioner & HMRC
HMRC guidance contradicts the 'clear wording of s 16A', claims CIOT
The sale price of a company's shares were allocated disproportionately between the shareholders. Their agreement and its impact on the Commissioner's decision in determining market value is considered by ROBERT MAAS
CHRISTOPHER SANGER looks at the policy behind the abolition of IBAs and wonders whether there should be more transitional relief
HMRC have accepted the following securities as having negligible value during November 2007 for the purposes of a claim under TCGA 1992, s 24(2)
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