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CAPITAL-LOSSES


Private client review for September 2019 premium
Card image Andrew Goldstone
Card image Alexander Makinson
Andrew Goldstone and Alexander Makinson (Mishcon de Reya) review the latest tax developments affecting private clients.
16 September 2019
Corporate capital loss restriction: consultation premium
Card image Tim Jarvis
Tim Jarvis (Squire Patton Boggs) considers the proposals designed to align the rules on corporate capital losses with those on income losses.
 
5 December 2018
Legal challenge to two UK reliefs: another EU uncertainty premium
Card image Andrew Parkes
Brussels is threatening the UK with court action over ‘illegal’ tax breaks. Andrew Parkes (Milestone International Tax Partners) explains.
 
6 September 2018
20 questions on the substantial shareholding exemption premium
Card image Pete Miller

Pete Miller (The Miller Partnership) provides an expert guide.

12 April 2018
Hely-Hutchinson: was HMRC merely unfair or ‘conspicuously unfair’? premium
Card image Michael Sherry
What is ‘conspicuously unfair’? The Court of Appeal disagrees with Whipple J, but Michael Sherry (Temple Tax) thinks it was unfair.
 
21 September 2017
Hely-Hutchinson, legitimate expectation and judicial review
Card image Peter Halford
Card image Mark Whitehouse
Mark Whitehouse and Peter Halford (PwC Legal) consider Whipple J’s judgment in R (oao Hely-Hutchinson) v HMRC. This important decision is likely to significantly curtail HMRC’s power to depart from published guidance. 
 
2 December 2015
McLocklin: indirect subscriptions of share capital premium
Card image Perminder Gainda
Card image Camilla Grundy

What does it mean to ‘subscribe’ for shares? Perminder Gainda and Camilla Grundy discuss McLocklin v HMRC

22 May 2014
Adviser Q&A: Ardagh and an unorthodox contract settlement
Card image Nigel Doran

Nigel Doran examines the unorthodox contract settlement in the Ardagh case, and the lessons for advisers.

7 November 2013
Ask an expert: Negligible value claim on shares premium
Card image Martin Mann

Martin Mann answers a reader's question about a pub-owner company

13 June 2013
EDITOR'S PICKstar
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M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
300 x 250 (MPU)
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