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Capital Gains

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Readers’ forum: How to treat basic loss and occupiers loss payments premium icon
Land compensation payments
19 Jan 2026
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Business asset disposal
05 Jan 2026
Budget 2025: Capital gains tax developments premium icon
Unexpected changes
08 Dec 2025
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Shares buy-back
24 Nov 2025
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Five-year ownership test
10 Nov 2025
The UK is still an attractive destination for Americans premium icon
A good place for Americans
03 Nov 2025
Succession planning steps before 100% BPR restrictions come into effect premium icon
Short window of opportunity
27 Oct 2025
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Land transaction
27 Oct 2025
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Meeting points
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Part disposal of shares

20 Oct 2025
How can the government give tax breaks to incentivise investment in UK businesses? premium icon
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Revenue silence
13 Oct 2025
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New Queries: 29 January 2026 Readers’ forum: VAT rules for artwork and margin scheme Readers’ forum: A,B,C,D,E … Readers’ forum: Delayed entry? Readers’ forum: No such thing as a free spa
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Movers & shakers: 29 January 2026 Practice tip: Knowing who your best clients are Professional bodies issue AI guidance Lawyers’ client accounts targeted by government Taxpayers invest less than 4% of salary in pension scheme
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Decision not to suspend penalties was justified Validity of invoices to support input tax claims Licence to use client list was intangible fixed asset Artificial intelligence must be used with caution Martland is the correct approach to late appeals
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