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Capital Gains

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Business asset disposal relief - have we seen the end of it? premium icon
Putting the ‘bad’ into BAD relief
14 Oct 2024
Readers’ forum: Best tax result for room rental premium icon
Rent and bills
08 Oct 2024
Readers’ forum: Cost of living in a gifted annex premium icon
IHT spells ‘hit’
30 Sep 2024
Readers’ forum: Application of BADR to sale of trading assets premium icon
Farming partnership
23 Sep 2024
Readers’ forum: When does a gain for a property sale accrue? premium icon
Remittance basis
12 Aug 2024
Bunting v HMRC: Taxpayer’s appeal against refusal of CGT loss relief claim allowed premium icon
Bunting v HMRC: appeal allowed
29 Jul 2024
Readers’ forum: Tax liability on paying out distribution to members premium icon
Unincorporated club
22 Jul 2024
Readers’ forum: Disclosing gains if taxpayer is not within self assessment premium icon
Capital gains tax
15 Jul 2024
Readers’ forum: Tax consequences of selling moored boat premium icon
Houseboat conundrum
08 Jul 2024
Readers’ forum: Does art club have any tax obligations? premium icon
Artistic temperament
17 Jun 2024
Readers’ forum: Calculating taxable amount for transitional period premium icon
Basis period reform
03 Jun 2024
Back to basics: deferred consideration and capital gains tax premium icon
Basics of deferred consideration
20 May 2024
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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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