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Capital Gains
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70
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
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)
Revenue clarifies funding bond issue
'May be of particular interest to people in the insolvency industry'
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
Entrepreneurs' relief: a deeper view
The first £1 million of gains that qualify for relief will be charged to capital gains tax at an effective rate of 10%
Brief clarifies capital contributions issue
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
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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
New Queries: 14 May 2026
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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
MOST POPULAR
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