Capital Gains

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MIKE TRUMAN finds parliamentary understanding of the trust fiasco — but in the wrong house.

KEVIN NICHOLSON considers how a newly established company can use an enterprise management incentives scheme to reward its directors and key employees tax efficiently.

DAVID BOWES considers the present state of play in relation to the valuation of employee shares under ITEPA 2003.

REBECCA MURRAY warns those forming UK groups to beware of the 'false friends' that can cause tax confusion.

NIGEL DORAN considers recent changes in the taxation of phantom share plans.

Barristers CHRIS WHITEHOUSE and EMMA CHAMBERLAIN explain that Finance (No 2) Bill 2006 will cause substantial problems for those trying to draft wills.

BARRY HALLAM investigates the impact of the European Savings Directive on the completion of tax returns. Official guidance seems not to correspond with the legislation.

GRAEME NUTTALL reports on a long overdue confirmation that franchisees can have saleable goodwill.

KEITH M GORDON considers the current draft of the regulations amending the disclosure requirements for income tax, corporation tax and capital gains tax.

PETE MILLER discusses the recent Special Commissioners' decision in Noved Investment Company.

The new anti-avoidance legislation involving capital losses is explored by PETE MILLER.

MIKE TRUMAN introduces four articles from the speakers at the Taxation Budget Breakfast Briefing on 4 April 2006.

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