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Capital Gains

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Upper Tribunal decision in Osmond & Allen premium icon
Osmond & Allen: the sequel
30 Jun 2025
Tax planning around compulsory purchase orders premium icon
Land required
30 Jun 2025
Readers’ forum: Operation of TCGA 1992, s 165. premium icon
Capital gain holdover
30 Jun 2025
Readers’ forum: Treatment of a premium premium icon
Freehold owner
30 Jun 2025
Readers’ forum: Tax implications of repatriating art premium icon
Masterpiece
16 Jun 2025
Readers’ forum: Do extensive works fall within TCGA 1992, s 38? premium icon
Unprofitable lettings business
09 Jun 2025
Readers’ forum: Can we apply to HMRC for a closure notice? premium icon
Closure notice
02 Jun 2025
Readers’ forum: How is the gain on ultimate sale of property calculated? premium icon
Enhancement expenditure
23 May 2025
Readers’ forum: Can relief be claimed for gain on sale of shares? premium icon
Repeating the cycle
19 May 2025
Readers’ forum: Is lifetime transfer a settlor-interested trust? premium icon
What have we got here?
19 May 2025
Readers’ forum: Are joint venture shareholdings chargeable assets? premium icon
Gift holdover relief
12 May 2025
Readers’ forum: Can error in relief claim be corrected premium icon
Principal private residence relief
02 May 2025
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New Queries: 29 January 2026 Readers’ forum: VAT rules for artwork and margin scheme Readers’ forum: A,B,C,D,E … Readers’ forum: Delayed entry? Readers’ forum: No such thing as a free spa
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Movers & shakers: 29 January 2026 Practice tip: Knowing who your best clients are Professional bodies issue AI guidance Lawyers’ client accounts targeted by government Taxpayers invest less than 4% of salary in pension scheme
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Decision not to suspend penalties was justified Validity of invoices to support input tax claims Licence to use client list was intangible fixed asset Artificial intelligence must be used with caution Martland is the correct approach to late appeals
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This week's opinion: 29 January 2026 Movers & shakers: 29 January 2026 New Queries: 29 January 2026 Readers’ forum: VAT rules for artwork and margin scheme Readers’ forum: A,B,C,D,E …
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