Helen Coward writes for Tax Journal on conditional contracts and the time of disposal

The Morgan Motor Group brand is a symbol of quintessential British craftsmanship, elegance, performance and design.

Successful claims for judicial review in the tax context are few and far between. However, a recent decision shows that it can be done.

The Autumn Budget included an important change to CGT entrepreneurs’ relief.

Helen Coward picks out key highlights from the draft legislation for the 18/19 Finance Bill on changes to Entrepreneurs’ Relief