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Capital Gains
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72
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
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
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test