Capital Gains

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KEVIN SLEVIN FTII, ATT, TEP continues his examination of the Revenue's clarification of aspects of taper relief in its latest Tax Bulletin

Kevin Slevin FTII, ATT, TEP examines the Revenue's clarification of aspects of taper relief in its latest Tax Bulletin

Mark Rowland looks at the Inland Revenue recent statement on the meaning of the word 'security' for the purposes of taper relief

Nigel Popplewell MA, ATII, solicitor examines an important limitation on the relief for the exchange of securities

ANDREW GOTCH, consultant for Professional Tax Practice Ltd, suggests an area ripe for consideration in the Revenue's review of the interaction of taper relief with loan notes

When offsetting income losses against capital gains, does taper relief make you a winner or a loser? J W E DAVIES of chartered accountants, Chavereys, considers this conundrum

Kevin Slevin FTII, ATT, TEP looks at aspects of the Budget Day announcements relating to taper relief

Simon Sweetman argues that Inspectors conduct self-assessment enquiries in the spirit of confrontation rather than of co-operation

Concern about CGT and IHT issues that may surface from transfer of pub

JOHN GOLDING looks at the current Inland Revenue appraoch to investigations of taxpayers' self-assessment returns

When shares are transferred from husband to wife, the wife's 'qualifying holding period' is treated as including any time when the husband owned them. (Obviously the same applies on transfers from wife to husband, but this item will be more comprehensible if I avoid terms like 'transferring spouse' and 'transferee spouse'.) But the question whether they are business assets or not is determined entirely by reference to her own circumstances, not by reference to her husband's.

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