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Capital Gains
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66
Readers’ forum: Cost of living in a gifted annex
IHT spells ‘hit’
Readers’ forum: Application of BADR to sale of trading assets
Farming partnership
Readers’ forum: When does a gain for a property sale accrue?
Remittance basis
Bunting v HMRC: Taxpayer’s appeal against refusal of CGT loss relief claim allowed
Bunting v HMRC
: appeal allowed
Readers’ forum: Tax liability on paying out distribution to members
Unincorporated club
Readers’ forum: Disclosing gains if taxpayer is not within self assessment
Capital gains tax
Readers’ forum: Tax consequences of selling moored boat
Houseboat conundrum
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
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READERS'
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Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
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Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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Ramsay did not prevent dry tax charge
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Passenger transport services qualify for TOMS
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This week's opinion: 3 April 2025
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April