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Capital Gains
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70
SDLT and disabled person’s trust
Unwitting discrimination?
Readers’ forum: Tax treatment of compensatory payment
False advertising
Readers’ forum: Eligibility for substantial shareholding exemption
Group sale
Readers’ forum: Sale of elderly parent’s property
Capital gains tax
Readers’ forum: When does inquisitive officer need to explain her methods?
Reasonably required
Holding an owner-managed business shareholding through a personal company
Wood for the trees
Readers’ forum: Gifting a share of property
Gift to family
Readers’ forum: Mitigating the risk of HMRC challenging a settlement
Undue influence
Readers forum: Taxing gains and losses
Crypto client
Readers’ forum: Is relief available on the sale of rental property?
A lot of property
Upper Tribunal decision in Osmond & Allen
Osmond & Allen
: the sequel
Tax planning around compulsory purchase orders
Land required
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READERS'
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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
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NEWS
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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
DEADLINE DATES
Deadline dates for June 2026
CASES
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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