Capital Gains

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MIKE TRUMAN looks back at the Budget predictions from our survey of the top 30 accountancy firms, and gives the Chancellor a report card.

JAN ELLIS and ADRIAN MOLE explain the history and current position regarding the consents that are required to transfer assets abroad.

A panel of expert contributors (and Rufus the dog) give their first reactions to what may be Gordon Brown's last Budget speech.

MALCOLM GUNN FTII, TEP of Squire, Sanders & Dempsey looks at the forthcoming changes to the tax provisions relating to trusts.

Negligible values; Help on PAYE; Tax Bulletin 81

DAVID BOWES considers a valuation issue in relation to unquoted company shares arising from the new pension rules.

JOHN HIDDLESTON discusses the meaning and significance of curtilage for capital gains tax only or main residence relief purposes.

Pension contributions; Dividend stripping

DIY builders; Missing trader fraud; Share issues; Conference facilities; Company formation services

SHARON ANSTEY considers the application of the Ramsay principle to capital loss schemes after Barclays Mercantile Business Finance Limited v Mawson [2005] STC 1.

RICHARD CURTIS considers some ingredients of property taxation.

In the final article of this series of three on self assessment enquiries, ROBERT MAAS FCA, FTII discusses section 19A and paragraph 27 notices and appeals.

SECTION 19A OF the TMA 1970 is a fairly narrow information power. As such the issue of a section 19A notice is unlikely to be a disaster provided that it is appealed against within the 30 day time limit.
Information falls within s 19A only if it meets all of three conditions:

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