‘The CBI urged the government to pilot a tax incentive to encourage retail investors to hold shares for at least five years. It also launched an online tool to help businesses find the right type of finance.
CGT: allowable expenditure on shares
Stock lending arrangements and manufactured dividends
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.
Availability of business property relief
Principal residence relief: had a dwelling become settled property?
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.