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Capital Gains

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Budget 2025: Capital gains tax developments premium icon
Unexpected changes
08 Dec 2025
Readers forum: Too good to be true premium icon
Shares buy-back
24 Nov 2025
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
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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