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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

By John Endacott; second edition; £58.50; paperback; ; 146 pages; Claritax Books

By John Woolley; £94.50; paperback; 459 pages inc. index; Claritax Books

By Kevin Slevin; £155 (plus £6.70 p&p); Slevin Associates

By Ray Chidell and Ian Sutton; £68.50

Tolley £115.95; CCH, £107.95; Bloomsbury Professional, £45

By Kevin Slevin; £155 (plus £5.70pp)

By Rebecca Cave FCA CTA MBA; £106.82 (inc. 9% VAT)

By Nigel Eastaway, Keith Eamer, Diane Elliott and Shan Kennedy; £110 (plus 7.7% VAT)

The High Court judgment in Drummond seems to save the taxpayer from having an artificial loss converted into an artificial gain, says MIKE TRUMAN

Book by Kevin Slevin. Published by Slevin Associates. Loose leaf, 140 pages, £120 (25% discount for small firms)

CGT and private residence relief

HMRC have changed their view on the entitlement to capital gains tax letting relief under TCGA 1992, s 223(4) where a private residence was occupied by a dependent relative before 6 April 1988.
Previously, HMRC were of the opinion that relief under s 223(4) would not be available where only or main residence relief is due on a residence occupied by a dependent relative. HMRC now consider that lettings relief may be due. CG64718 will be amended to reflect this change of view and CG65562 will be withdrawn.

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