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Capital Gains
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73
Readers’ forum: Does art club have any tax obligations?
Artistic temperament
Readers’ forum: Calculating taxable amount for transitional period
Basis period reform
Back to basics: deferred consideration and capital gains tax
Basics of deferred consideration
Readers’ forum: Claiming capital allowances on hearing surgery
Company director’s hearing loss
Reflections on demergers
Reflections on demergers
Readers’ forum: What is the rate of CGT on the sale of land?
Flattened cottage
Readers’ forum: Will share purchase via option prevent relief applying?
Investors’ relief
Readers’ forum: Mitigating capital gains tax liability of late client
Dual citizen client
Readers’ forum: Will property sale compromise claim to NRB?
Discretionary trust
Impact of artificial intelligence on tax disputes
Who needs lawyers anyway?
Readers’ forum: Non-resident principal private residence relief claim
Buy-to-let sale
Trading company for business asset disposal relief
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Readers’ forum: Do we have confirmation?
Readers’ forum: Is UK VAT registration correct?
Readers’ forum: My place or yours?
Readers’ forum: Where is the trade carried on?
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NEWS
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Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings
Major changes to financial reporting go unheeded
DEADLINE DATES
Deadline dates for November 2026
CASES
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Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
Release from full amount of loan
Primary purpose of quay wall – premises or plant?
Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings