Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
Entrepreneurs’ relief on business premises
CGT: allowable expenditure on shares
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
HMRC has revised extra statutory concession D33 with effect from 27 January.
Peter Vaines considers two recent cases providing further insight on negligible value for capital gains purposes
CGT: negligible value claim for deposit account
Nigel Giles answers a query on the taxation of a redemption premium.
In the case of HMRC v Sir Alexander Fraser Morrison, the Upper Tribunal found that a payment made in settlement of a High Court action was not a contingent liability under TCGA 1992 s 49, thus overturning the decision of the First-tier Tribunal. Paul Howard examines what this would mean in similar situations.
Your guide to the key measures