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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)
More reactions to Chancellor's 'non-announcement'
Tax professionals disappointed by lack of update from Chancellor
MICK RUSE discusses market value and information standards when valuing minority holdings of unquoted shares
DAVID BOWES takes a further look at the share valuation issues raised by Mike Thexton in his article 'Damn the torpedoes'
Trade body proposes an 'Entrepreneurs' Relief' for owner-managers of small businesses
The virtues or not of an 18% capital gains tax rate are considered by JOHN CULLINANE
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