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Capital Gains
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69
Blooming relief
MICHAEL BLAKE provides tips for cultivating ER for farmers
Tax engineering
KEVIN SLEVIN wonders whether the ability to manufacture a lower rate with entrepreneurs’ relief may be about to end
Capital loss?
On his death, a client left the matrimonial home to his widow. However, his widow was already living in a nursing home so it was not her only or main residence after acquisition
Unfixing the system
ANDY WELLS considers capital allowances and embedded fixtures in light of a recent tribunal decision
Sure of Shell
KEITH PARKHOUSE explains the advantages of an election to receive foreign scrip dividends
Whose allowances?
Mr & Mrs Tapsell and Mr Lester as partnership The Granleys (TC1231)
Making up your mind
After years of confusion, the future is now clear for furnished holiday lettings taxation, says MIKE TRUMAN
Art is not plant
Executors of Lord Howard of Henderskelfe (deceased) (TC1340)
Gain in the garden
PAUL BENNEY considers the tax aspects of selling land
Plant and machinery loophole closed early
Partially repeals of ‘exception for manufacturers and suppliers’
Leases unleashed
HEATHER MILLER investigates the rather scary subject of assignments, grants and premiums
Separated or not?
Martin Benford (TC1309)
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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
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