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Capital Gains

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Readers’ forum: Is capital treatment available? premium icon
Five-year ownership test
10 Nov 2025
The UK is still an attractive destination for Americans premium icon
A good place for Americans
03 Nov 2025
Succession planning steps before 100% BPR restrictions come into effect premium icon
Short window of opportunity
27 Oct 2025
Readers’ forum: Land ownership dilemma premium icon
Land transaction
27 Oct 2025
London Tax Network Tax Conference 2025 premium icon
Meeting points
20 Oct 2025
Readers’ forum: Later lifetime gift of shares premium icon

Part disposal of shares

20 Oct 2025
How can the government give tax breaks to incentivise investment in UK businesses? premium icon
What’s the incentive?
13 Oct 2025
Readers’ forum: Can the taxpayer take Revenue’s silence as an answer? premium icon
Revenue silence
13 Oct 2025
Readers’ forum: Can BPR be claimed on the gift of a business to adult children? premium icon
Business property relief
06 Oct 2025
Readers’ forum: Calculating building costs for home built 30 years ago premium icon
Build costs
29 Sep 2025
SDLT and disabled person’s trust premium icon
Unwitting discrimination?
08 Sep 2025
Readers’ forum: Tax treatment of compensatory payment premium icon
False advertising
01 Sep 2025
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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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