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Capital Gains

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Making up your mind premium icon
After years of confusion, the future is now clear for furnished holiday lettings taxation, says MIKE TRUMAN
06 Sep 2011
Art is not plant premium icon
Executors of Lord Howard of Henderskelfe (deceased) (TC1340)
01 Sep 2011
Gain in the garden premium icon
PAUL BENNEY considers the tax aspects of selling land
30 Aug 2011
Plant and machinery loophole closed early
Partially repeals of ‘exception for manufacturers and suppliers’
22 Aug 2011
Leases unleashed premium icon
HEATHER MILLER investigates the rather scary subject of assignments, grants and premiums
09 Aug 2011
Separated or not? premium icon
Martin Benford (TC1309)
09 Aug 2011
HMRC update substantial shareholding view
Clarification on exemption in TCGA 1992, Sch 7AC
08 Aug 2011
Have I the right? premium icon
Recent changes to the CGT and ER rules are likely to require a rethink on structuring earn-out deals, says PETER RAYNEY
19 Jul 2011
Taxation podcast, issue 4312
Our new Value Added offering, entrepreneurs' relief...
13 Jul 2011
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Practical issues of entrepreneurs’ relief

12 Jul 2011
Scrip, DRIP, CRIP premium icon
MIKE THEXTON explains various alternatives to a cash dividend
05 Jul 2011
Valuations disputed premium icon
Marks (TC1086)
27 Jun 2011
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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