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Capital Gains
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Readers’ forum: Does art club have any tax obligations?
Artistic temperament
Readers’ forum: Calculating taxable amount for transitional period
Basis period reform
Back to basics: deferred consideration and capital gains tax
Basics of deferred consideration
Readers’ forum: Claiming capital allowances on hearing surgery
Company director’s hearing loss
Reflections on demergers
Reflections on demergers
Readers’ forum: What is the rate of CGT on the sale of land?
Flattened cottage
Readers’ forum: Will share purchase via option prevent relief applying?
Investors’ relief
Readers’ forum: Mitigating capital gains tax liability of late client
Dual citizen client
Readers’ forum: Will property sale compromise claim to NRB?
Discretionary trust
Impact of artificial intelligence on tax disputes
Who needs lawyers anyway?
Readers’ forum: Non-resident principal private residence relief claim
Buy-to-let sale
Trading company for business asset disposal relief
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READERS'
FORUM
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Readers’ forum: Impact of voluntary restitution on taxpayers
Practice tip: January struggles
Readers’ forum: Should we add student loan repayments in disclosure?
Readers’ forum: Claiming capital allowances on equipment upgrade
Readers’ forum: Is there VAT on furniture insurance?
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NEWS
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High level of claim refusal may deter claimants
Employers seeking ways to mitigate NI increase
Registration: teething problems for private schools
Non-doms not deterred by 2017 deemed domicile reforms
In brief: 21 November 2024
DEADLINE DATES
Deadline dates for December 2024
CASES
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Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights
Failure to seek time-to-pay arrangement
Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights