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Capital Gains
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70
CGT concession: the reactions
Tax experts have their say on the Chancellor's 'entrepreneurs' relief'
Darling announces 'entrepreneurs' relief'
10% on lifetime profits up to £1 million
Playing the chance card
How does the two-year time limit for main residence elections actually apply? KEITH GORDON explains that taxpayers may have a surprise card to play
Report: Darling may reveal CGT details next week
Government sources speak to Thomson Financial
CGT delay causing 'poor business choices'
Tax experts back CBI's latest attack on the Treasury
The secret service
JAMES KESSLER QC discusses the case of Kessler v Information Commissioner & HMRC
Little common ground over TAAR
HMRC guidance contradicts the 'clear wording of s 16A', claims CIOT
What is market value?
The sale price of a company's shares were allocated disproportionately between the shareholders. Their agreement and its impact on the Commissioner's decision in determining market value is considered by ROBERT MAAS
IBAs RIP
CHRISTOPHER SANGER looks at the policy behind the abolition of IBAs and wonders whether there should be more transitional relief
Negligible values
HMRC have accepted the following securities as having negligible value during November 2007 for the purposes of a claim under TCGA 1992, s 24(2)
Call for 2009 start to capital gains reforms
More reactions to Chancellor's 'non-announcement'
Sector let down by CGT announcement
Tax professionals disappointed by lack of update from Chancellor
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NEWS
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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
DEADLINE DATES
Deadline dates for June 2026
CASES
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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