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Capital Gains
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68
Readers’ forum: Treatment of a premium
Freehold owner
Readers’ forum: Tax implications of repatriating art
Masterpiece
Readers’ forum: Do extensive works fall within TCGA 1992, s 38?
Unprofitable lettings business
Readers’ forum: Can we apply to HMRC for a closure notice?
Closure notice
Readers’ forum: How is the gain on ultimate sale of property calculated?
Enhancement expenditure
Readers’ forum: Can relief be claimed for gain on sale of shares?
Repeating the cycle
Readers’ forum: Is lifetime transfer a settlor-interested trust?
What have we got here?
Readers’ forum: Are joint venture shareholdings chargeable assets?
Gift holdover relief
Readers’ forum: Can error in relief claim be corrected
Principal private residence relief
Readers’ forum: Effect of using proceeds of buyback as a loan
HMRC clearance
Readers’ forum: Could there be a problem with giving too generously?
Corporate gift aid
Readers’ forum: What part of fixed sum award is tax exempt?
Foskett Panel review
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus