Simon Groom provides a refresher guide to these two sets of anti-avoidance provisions which should be considered when a company is sold out of a capital gains group
Pete Miller on chargeable gains exit charges
The Tax Treatment of Financing Costs and Income (Correction of Mismatches) Regulations, SI 2010/3025, are intended to address specific cases of mismatches between financing expense amounts and the ‘available amount’ in respe
Paul Morton on the tax issues of 2010 that matter, and what's ahead in 2011
Tony Beare's end of year review
Steven Bone identifies the key measures of 2010
The top 5 developments by Nick Foster-Taylor
‘If all goes to plan, Sir Philip Green will lose millions of pounds on Saturday.
The value of the retail prices index for November 2010 is 226.8.
Chris Sanger on the five key tax policy issues