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Can the loss that has accrued on a flat used as a main residence be crystalised so that it can be set against any future gains?
ANDREW SEIDLER reminds advisers of the possible need for non-doms to make a timely election for capital losses
CRC v Prizedome Ltd and another, Court of Appeal, 12 March 2009
DAVID BERTRAM looks at tax relief available for investment losses
The High Court judgment in Drummond seems to save the taxpayer from having an artificial loss converted into an artificial gain, says MIKE TRUMAN
Has the taxman taken all we've got? RICHARD CURTIS reviews the eleventh and twelfth sittings on the Finance Bill 2008
High tax rates or low tax rates, which is best? RICHARD CURTIS reports as the Committee of the Whole House considers the Finance Bill
HMRC guidance contradicts the 'clear wording of s 16A', claims CIOT
REBECCA MURRAY considers the application of the rules relating to pre-entry losses in two recent Special Commissioners' decisions.
And with much loss of tax relief: DAVID WHISCOMBE reports the Special Commissioner's decision in Drummond.
RICHARD CURTIS reviews the sixth and seventh Public Bill Committee debates on the Finance Bill 2007.
KEN MOODY advises on the use of TCGA 1992, s 253 in the nightmare scenario of a business failure.
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