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Capital Gains

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Readers’ forum: When does inquisitive officer need to explain her methods? premium icon
Reasonably required
11 Aug 2025
Holding an owner-managed business shareholding through a personal company premium icon
Wood for the trees
28 Jul 2025
Readers’ forum: Gifting a share of property premium icon
Gift to family
28 Jul 2025
Readers’ forum: Mitigating the risk of HMRC challenging a settlement premium icon
Undue influence
21 Jul 2025
Readers forum: Taxing gains and losses premium icon
Crypto client
14 Jul 2025
Readers’ forum: Is relief available on the sale of rental property? premium icon
A lot of property
07 Jul 2025
Upper Tribunal decision in Osmond & Allen premium icon
Osmond & Allen: the sequel
30 Jun 2025
Tax planning around compulsory purchase orders premium icon
Land required
30 Jun 2025
Readers’ forum: Operation of TCGA 1992, s 165. premium icon
Capital gain holdover
30 Jun 2025
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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
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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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