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Losses

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Bunting v CRC: Upper Tribunal ruled in favour of HMRC premium icon
Losses denied
14 Apr 2025
Readers’ forum: Claiming exchange rate loss in UK tax return premium icon
US property
13 Jan 2025
Readers’ forum: Duty to notify HMRC of disposal loss to brother? premium icon
Oh brother!
10 Jun 2024
Marriage and forming a civil partnership: capital gains tax premium icon
Love and tax part 2: Capital gains tax
30 May 2023
Readers’ forum: Can capital losses be offset? premium icon
Scottish home
20 Mar 2023
Lost deposit premium icon

Why the Anthony Hardy case is important to every practitioner who completes a tax return

28 Jul 2015
Lost deposit premium icon

A Hardy (TC4444)

16 Jun 2015
Inconsistent treatment premium icon

Herefordshire Property Company Ltd (TC4286)

26 Feb 2015
Taxpayers expect... premium icon

A successful leave for judicial review over Mansworth v Jelley

17 Feb 2015
Posthumous claims accepted premium icon

P Drown & R Leadley as executors of J Leadley (deceased) (TC4007)

21 Oct 2014
Fraudulent claim premium icon

F Swain, H Swain, Clarisa Ltd (TC3896)

01 Sep 2014
Postmaster terminated premium icon

Sabaratnam Deveraj (TC03834)

05 Aug 2014
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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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CASES premium icon
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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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