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Capital Gains

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Reasonable excuse for failure to notify premium icon
Key change
10 Jul 2023
Preference shares: what are the issues? premium icon
What’s the problem?
03 Jul 2023
Readers’ forum: Is set of pistols ‘machinery’ for CGT exemption? premium icon
Disposal of antique pistols
03 Jul 2023
Readers’ forum: Capital treatment on previous purchase of own shares premium icon
Financial advisers
12 Jun 2023
Readers’ forum: Deferred consideration premium icon
Company sale
05 Jun 2023
Marriage and forming a civil partnership: capital gains tax premium icon
Love and tax part 2: Capital gains tax
30 May 2023
First sittings of the Finance (No 2) Bill 2022-23 debates premium icon
Line by line
30 May 2023
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
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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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