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Losses

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The new anti-avoidance legislation involving capital losses is explored by PETE MILLER.
20 Apr 2006
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A panel of expert contributors (and Rufus the dog) give their first reactions to what may be Gordon Brown's last Budget speech.
23 Mar 2006
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SHARON ANSTEY considers the application of the Ramsay principle to capital loss schemes after Barclays Mercantile Business Finance Limited v Mawson [2005] STC 1.
12 Jan 2006
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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