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Capital Gains

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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
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
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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? New queries: 12 November 2026
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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
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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
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