Capital Gains

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The announcement of the death of inflation allowance is a matter of concern to all practitioners. JOHN ENDACOTT considers its effect and associated problems

Business asset taper relief and tainted taper continue to cause problems. KEITH GORDON borrows Nora Batty's broom to sweep up a recent problem

There do not appear to be easy answers to 'tainted taper' issues. RICHARD CURTIS looks at the relevant legislation

Government 'needs every ounce of revenue it can lay its hands on to minimise overspend'

The Chancellor should extend the Enterprise Investment Scheme, claims Peter Penneycard

Tax expert backs select committee report on CGT plans

Engaged in a battle with HMRC over share valuations? MIKE THEXTON suggests a suitable strategy

It would allow taxpayers affected by CGT reform to elect to have a notional sale and reacquisition, says Kevin Nicholson.

This year's Philip Hardman Memorial Lecture was delivered by Taxation's editor, MIKE TRUMAN

Selling shares in small and medium-sized enterprises between now and 5 April 2008 raises considerable difficulties. LESLEY STALKER presents some planning possibilities

PENNY BATES explains the tax planning opportunities on death

CGT changes are 'very unfair', says industry body's DG

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