CGT

Heather Self

In our continuing series, Heather Self examines tax issues reported in the national media. This week, is it time to review CGT?

Emma Chamberlain

Taxing wealth better requires some radical reforms, writes Emma Chamberlain (Pump Court Tax Chambers).

Martin Mann

Martin Mann (Markel Tax) sets out some planning options in view of potential Budget changes.

George Bull

Described as the worst tax relief in the UK, entrepreneurs’ relief is an anachronism in a country which prides itself on ensuring that every tax relief is underpinned by a robust policy objective. Will it survive the chancellor’s Budget on 11 March 2020?

Helen McGhee

The lack of clarity provided by case law, coupled with a tinkering to the rules by Finance Acts, has led to an increasingly confused picture on PPR relief, writes Helen McGhee (Joseph Hage Aaronson).

David Whiscombe

CGT and uncompleted contracts.

Peter Vaines

The period of ownership commences from completion.

Ashley Greenbank

Ashley Greenbank (Macfarlanes) considers the BPR aspects of the Office of Tax Simplification's IHT report.

Sue Laing

Although simplification was the aim, the report has inevitably strayed into matters of policy and it proposes some potentially significant changes, writes Sue Laing (Boodle Hatfield).

The latest OTS report on IHT explores complexities and technical issues around gift exemptions, lifetime gifts, and distortions in the way business property relief and agricultural property relief operate.

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