The Capital Gains Tax (Annual Exempt Amount) Order, SI 2011/899, specifies £10,600 as the exempt amount for 2011/12 by virtue of TCGA 1992 s 3, unless Parliament otherwise determines.
Sara Luder discusses the proposed changes to the corporation tax on chargeable gains regime proposed for the next Finance Bill
Francesca Lagerberg reviews developments affecting SMEs
Your refresher guide, by Simon Groom
Jacky Kinsey and Gemma Gill consider the tax obstacles facing UK small businesses on expansion overseas
Andrew Lines looks at capital taxes from the shareholders' perspective when selling a company
Timothy Lloyd provides practical tips for making a rollover relief claim
Claire Evans reviews the tax implications of the proposed abolition of UK GAAP and what companies should be doing about it now
Shareholders selling for deferred consideration in the form of loan notes historically may have taken QCBs. Aaron Fairhurst considers whether there position has changed following F(No 2)A 2010.
Review of the Budget by Francesca Lagerberg