Since 1927 the leading authority on tax law, practice and administration
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
ANDY WELLS considers capital allowances and embedded fixtures in light of a recent tribunal decision
KEITH PARKHOUSE explains the advantages of an election to receive foreign scrip dividends
Mr & Mrs Tapsell and Mr Lester as partnership The Granleys (TC1231)
After years of confusion, the future is now clear for furnished holiday lettings taxation, says MIKE TRUMAN
Executors of Lord Howard of Henderskelfe (deceased) (TC1340)
PAUL BENNEY considers the tax aspects of selling land
Partially repeals of ‘exception for manufacturers and suppliers’
HEATHER MILLER investigates the rather scary subject of assignments, grants and premiums
Martin Benford (TC1309)
Clarification on exemption in TCGA 1992, Sch 7AC
Recent changes to the CGT and ER rules are likely to require a rethink on structuring earn-out deals, says PETER RAYNEY
Show
12
READERS'
FORUM 
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.
Download the exclusive Xero
free report here.
New queries
NEWS 
CASES
Copyright © 2026 LexisNexis
