Capital Gains

Go to page of 72

RICHARD CURTIS asks if there is business life after tax returns.

Taper Relief

A Substantial Qualification

PAUL HODGE and MATT REID explain that the effect of a company's activities on entitlement to business asset taper relief is not at all straightforward!

Domicile

Domicile On Hold

TIM KEELEY provides a guide to the remittance basis.

PETER VAINES surveys section 144ZA arrangements

... witnessed and told by MESSRS CARTWRIGHT & CO, chartered accountants, involving a capital gains tax assessment on a property sale on the south coast by their client

By Michael Sherry, counsel for the successful taxpayer

ALLISON PLAGER delves into a recent report from the National Audit Office concerning the Inland Revenue's progress in dealing with certain aspects of self assessment

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

Show

Results

Go to page of 72