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Capital Gains

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Readers’ forum: Eligibility for substantial shareholding exemption premium icon
Group sale
18 Aug 2025
Readers’ forum: Sale of elderly parent’s property premium icon
Capital gains tax
18 Aug 2025
Readers’ forum: When does inquisitive officer need to explain her methods? premium icon
Reasonably required
11 Aug 2025
Holding an owner-managed business shareholding through a personal company premium icon
Wood for the trees
28 Jul 2025
Readers’ forum: Gifting a share of property premium icon
Gift to family
28 Jul 2025
Readers’ forum: Mitigating the risk of HMRC challenging a settlement premium icon
Undue influence
21 Jul 2025
Readers forum: Taxing gains and losses premium icon
Crypto client
14 Jul 2025
Readers’ forum: Is relief available on the sale of rental property? premium icon
A lot of property
07 Jul 2025
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
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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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