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Capital Gains

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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
Readers’ forum: Is capital gains tax applicable when selling antique almanacks? premium icon
Chattels exemption My client owns a number of 19th century Wisden Cricketers’ Almanacks. Some of these are now selling for sums between £2,000 and £5,000. If he sells each one...
28 Feb 2023
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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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This week's opinion: 29 January 2026 Movers & shakers: 29 January 2026 New Queries: 29 January 2026 Readers’ forum: VAT rules for artwork and margin scheme Readers’ forum: A,B,C,D,E …
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