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Capital Gains
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66
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
You couldn’t make this up
Readers’ forum: Mitigating tax on incorporation
Sole trader
Upper Tribunal’s decision in Lee on private residence relief
Have your cake and eat it
The ‘whole or main purpose’ test in relation to share exchange: recent case law
How big is a whole?
Readers’ forum: Was capital gains tax adjustment overlooked?
TCGA 1992, s 125
Disposals of private residences
Private residence sales
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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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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