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Capital Gains

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Readers’ forum: Is there a disposal or distribution? premium icon
Capital gains tax
02 Feb 2026
Readers’ forum: How to treat basic loss and occupiers loss payments premium icon
Land compensation payments
19 Jan 2026
Readers’ forum: Clarke’s farm premium icon
Business asset disposal
05 Jan 2026
Budget 2025: Capital gains tax developments premium icon
Unexpected changes
08 Dec 2025
Readers forum: Too good to be true premium icon
Shares buy-back
24 Nov 2025
Readers’ forum: Is capital treatment available? premium icon
Five-year ownership test
10 Nov 2025
The UK is still an attractive destination for Americans premium icon
A good place for Americans
03 Nov 2025
Succession planning steps before 100% BPR restrictions come into effect premium icon
Short window of opportunity
27 Oct 2025
Readers’ forum: Land ownership dilemma premium icon
Land transaction
27 Oct 2025
London Tax Network Tax Conference 2025 premium icon
Meeting points
20 Oct 2025
Readers’ forum: Later lifetime gift of shares premium icon

Part disposal of shares

20 Oct 2025
How can the government give tax breaks to incentivise investment in UK businesses? premium icon
What’s the incentive?
13 Oct 2025
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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