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Losses

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And with much loss of tax relief: DAVID WHISCOMBE reports the Special Commissioner's decision in Drummond.
25 Jul 2007
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RICHARD CURTIS reviews the sixth and seventh Public Bill Committee debates on the Finance Bill 2007.
27 Jun 2007
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KEN MOODY advises on the use of TCGA 1992, s 253 in the nightmare scenario of a business failure.
17 Aug 2006
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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: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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