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Capital gains tax
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Bunting v CRC: Upper Tribunal ruled in favour of HMRC
Losses denied
Thoughts on the chancellor’s ‘dry tax’ policy
Yes, but no
Farm lifetime transfers after the budget
Meticulous forward planning
HMRC’s further guidance on the abolition of furnished holiday lets
Unanswered questions
Autumn Budget 2024: Carried interest tax reform
Don’t get carried away
CGT changes in the autumn Budget 2024
CGT changes in the autumn Budget 2024
Business asset disposal relief - have we seen the end of it?
Putting the ‘bad’ into BAD relief
Labour lifts ban on onshore windfarms
Winds of change
The motive test in Osmond & Allen in the First-tier Tribunal
What’s the motive? – Part 1
Impact on individuals of the changes to furnished holiday lets taxation
No way to run a tax system
Bunting v HMRC: Taxpayer’s appeal against refusal of CGT loss relief claim allowed
Bunting v HMRC
: appeal allowed
First-tier Tribunal decision in Boston Consulting Group
Alarming qualities
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
No breach of fiscal neutrality testing
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles