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Capital Gains

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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
Readers’ forum: Treatment of a premium premium icon
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
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
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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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