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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: 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 premium icon
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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
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CASES premium icon
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Ramsay did not prevent dry tax charge Are mega marshmallows eaten with fingers? Loan was not outstanding so no relief due Passenger transport services qualify for TOMS Hair transplants do not qualify as an exempt medical service
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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
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