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Capital Gains

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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
Entitlement to entrepreneurs’ relief on sale of shares premium icon
S Warshaw (TC7107)
03 Jun 2019
Rollover relief on conversion of corporate bonds premium icon
Hancock and another v CRC, Supreme Court, 22 May 2019
03 Jun 2019
Failure to report non-resident return for property sale premium icon
R and R Kirsopp (TC7064)
20 May 2019
Payment was not made under a guarantee of a loan premium icon
R Dennis (TC6868)
03 May 2019
Reason to suspect there is underassessed tax premium icon
M and F Hegarty (TC6908)
03 May 2019
Ordinary share capital and loss of entrepreneurs’ relief premium icon
Philip Hunt (TC7057)
29 Apr 2019
Scheme to generate capital losses premium icon
A Kerrison v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 January 2019
11 Feb 2019
Only or main residence relief claim on property sale premium icon
S Booth (TC6904)
04 Feb 2019
Expenditure incurred by associated company premium icon

R Sidebottom; J Pickett (TC6724)

16 Oct 2018
ER guidance

Advice on avoiding the entrepreneurs’ relief trap from Tolley Guidance.

25 Jul 2018
Readers forum: Family farm premium icon

Holdover claim for capital gains tax on gifting farm cottage to son

29 May 2018
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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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