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Capital Gains

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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
Entrepreneurs’ Relief: a Guide for Accountants premium icon
By Kevin Slevin; £155 (plus £5.70pp)
22 Jun 2011
Unfortunate outcome premium icon
D Lowrie (TC1170)
14 Jun 2011
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Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026
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Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded
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Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings
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