Capital Gains

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An occasional series of thoughts by our contributors. JAN ELLIS takes up residence in Number 11 for a day

PHILLIP DEARDEN casts his eye over the proposed new rules affecting offshore trusts

Exactly what is the impact of a rent charge on entrepreneurs' relief? KEVIN SLEVIN investigates whether the payment of such consideration, now or in the past, can lead to the loss of relief

Lib Dems applauded for move to alter Finance Bill

High tax rates or low tax rates, which is best? RICHARD CURTIS reports as the Committee of the Whole House considers the Finance Bill

Recent changes to the tax system do not give RICHARD MANNION much confidence in the way that tax legislation is made

GEORGE LOVELL continues his beginners' guide to demergers with a look at liquidations

How do VCT and EIS investments affect company performance?

Applying for listing is not sufficient to meet exemption

Revenue & Customs Brief 41/07 being withdrawn

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

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