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Capital Gains

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Readers’ forum: Calculating shares issued to client after company transfer premium icon
Property portfolio
09 May 2023
Cash and property in a trading business premium icon
Relief interaction
02 May 2023
Readers’ forum: Tax treatment of business partnership holding property premium icon
Investment properties
02 May 2023
Readers’ forum: Capital gains tax due on goodwill payment premium icon
Leaving the partnership
24 Apr 2023
Readers’ forum: Compensation for late payment of life policy proceeds premium icon
Life assurance
17 Apr 2023
A very modern family: domicile of origin and the children of same-sex parents premium icon
This is where I belong
27 Mar 2023
Readers’ forum: Does date of disposal affect tax rate? premium icon
Change in corporation tax rates
13 Mar 2023
Inheritance tax and the family home premium icon
Whose house is it anyway?
06 Mar 2023
Main residence relief and divorce premium icon
Who gets the house?
06 Mar 2023
Selling out of an employee ownership trust premium icon
Selling out
28 Feb 2023
Readers’ forum: Does transferring beneficial ownership trigger capital gains tax? premium icon
Family business I act for a farming partnership, the partners being father, mother and two sons. As part of an inheritance tax planning exercise, the partners will be introducing...
28 Feb 2023
New queries: 2 March 2023
Does my client need to report a property sale with no gain? One of my clients has approached me about his mother’s tax affairs. She and her husband purchased their private...
28 Feb 2023
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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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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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