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Capital Gains

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Readers’ forum: Application of BADR to sale of trading assets premium icon
Farming partnership
23 Sep 2024
Readers’ forum: When does a gain for a property sale accrue? premium icon
Remittance basis
12 Aug 2024
Bunting v HMRC: Taxpayer’s appeal against refusal of CGT loss relief claim allowed premium icon
Bunting v HMRC: appeal allowed
29 Jul 2024
Readers’ forum: Tax liability on paying out distribution to members premium icon
Unincorporated club
22 Jul 2024
Readers’ forum: Disclosing gains if taxpayer is not within self assessment premium icon
Capital gains tax
15 Jul 2024
Readers’ forum: Tax consequences of selling moored boat premium icon
Houseboat conundrum
08 Jul 2024
Readers’ forum: Does art club have any tax obligations? premium icon
Artistic temperament
17 Jun 2024
Readers’ forum: Calculating taxable amount for transitional period premium icon
Basis period reform
03 Jun 2024
Back to basics: deferred consideration and capital gains tax premium icon
Basics of deferred consideration
20 May 2024
Readers’ forum: Claiming capital allowances on hearing surgery premium icon
Company director’s hearing loss
20 May 2024
Reflections on demergers premium icon
Reflections on demergers
13 May 2024
Readers’ forum: What is the rate of CGT on the sale of land? premium icon
Flattened cottage
25 Mar 2024
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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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
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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
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