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Capital Gains

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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
Readers’ forum: What part of fixed sum award is tax exempt? premium icon
Foskett Panel review
24 Mar 2025
Readers’ forum: Amending articles of association premium icon
Family investment company
24 Mar 2025
Readers’ forum: What is the UK SDLT consequence of house sale? premium icon
House and mortgage
17 Mar 2025
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Readers’ forum: Making tax digital confusion Readers’ forum: Preserving the family heritage Readers’ forum: Partnership tensions Readers’ forum: Can we claim input tax on house improvements? New queries: 25 June 2026
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HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years Refine inheritance tax measures on pensions Surge in enquiries into inheritance tax returns
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Special capital payments are liable to income tax TOMS does not apply to ride-hailing business Case remitted to First-tier Tribunal after errors in decision Taxpayer’s registration was unprompted Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion This week's opinion : 25 June 2026 HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years
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