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Capital Gains

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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
Readers’ forum: Effect of using proceeds of buyback as a loan premium icon
HMRC clearance
28 Apr 2025
Readers’ forum: Could there be a problem with giving too generously? premium icon
Corporate gift aid
31 Mar 2025
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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 New Queries: 14 May 2026
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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
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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
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