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Capital gains tax

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Thoughts on the chancellor’s ‘dry tax’ policy premium icon
Yes, but no
10 Feb 2025
Farm lifetime transfers after the budget premium icon
Meticulous forward planning
20 Jan 2025
HMRC’s further guidance on the abolition of furnished holiday lets premium icon
Unanswered questions
09 Dec 2024
Autumn Budget 2024: Carried interest tax reform premium icon
Don’t get carried away
09 Dec 2024
CGT changes in the autumn Budget 2024 premium icon
CGT changes in the autumn Budget 2024
18 Nov 2024
Business asset disposal relief - have we seen the end of it? premium icon
Putting the ‘bad’ into BAD relief
14 Oct 2024
Labour lifts ban on onshore windfarms premium icon
Winds of change
23 Sep 2024
The motive test in Osmond & Allen in the First-tier Tribunal premium icon
What’s the motive? – Part 1
16 Sep 2024
Impact on individuals of the changes to furnished holiday lets taxation premium icon
No way to run a tax system
20 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
First-tier Tribunal decision in Boston Consulting Group premium icon
Alarming qualities
08 Apr 2024
Trustee tax changes – time for trustees to review their investments? premium icon
Is it time?
04 Mar 2024
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READERS' FORUM premium icon
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Tax tip: Do your clients provide their workers with a van? Readers’ forum: Should we leave it to HMRC to invoke discovery provisions? Readers’ forum: Most efficient way to get tax relief on equipment Readers’ forum: Tax implications of remitting monies to the UK Readers’ forum: Supplies invoice issued late
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NEWS premium icon
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More collaboration needed to tackle evasion Views sought on mandating e-invoicing in the UK Alcohol duty stamp scheme ends in May Eleven live corporate criminal offence investigations Interest rates lowered after base rate reduction
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CASES premium icon
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UK has no taxing rights over oil profits Forces exclusion confirmed as not applying Director worked during period of claim Main purpose of arrangements was to obtain group relief Requested records were statutory documents
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This week's opinion: 20 February 2025 More collaboration needed to tackle evasion Views sought on mandating e-invoicing in the UK Alcohol duty stamp scheme ends in May Eleven live corporate criminal offence investigations
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