Since 1927 the leading authority on tax law, practice and administration
A mother lives in a house, half of which is owned by her children who acquired it from their father when their parents divorced
There have been important capital gains tax changes this year. BARRY HALLAM explains
Communal areas reclassified as dwelling-houses
Gold investment; wills and CGT implications; inheritance and CGT shares; and family loan agreements
A barn is purchased and several years later it is converted to a dwelling that is then used as a main residence. Most of the gain relates to the increase in value of the dwelling.
Some years ago, a company was dissolved and its director was made bankrupt. However, the director owed the company £75,000 and HMRC contend that there is a liability under TA 1988, s 421 for 2009/10
Trust and estates in-year cessation cases
KEVIN SLEVIN examines the future of share-for-QCB exchanges and the new rules for EIS relief
An investment property is to be given by a father to his son. The son and the son’s girlfriend will use the property as their main residence
What is the point of tax reform, asks JEREMY MINDELL
KEVIN SLEVIN issues a warning of unexpected tax consequences where there are deferred capital gains
A charitable company has disposed of several properties. Does the general exemption for income extend to gains?
Show
12
READERS'
FORUM 
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.
Download the exclusive Xero
free report here.
New queries
NEWS 
CASES
Copyright © 2026 LexisNexis
