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Capital Gains
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68
Readers’ forum: Tax implications of giving offshore income to charity
Overseas generosity
Highlights of the CIOT autumn conference
Meeting points
Hotel taxation and HMAs
Consider the following options…
Readers’ forum: Is relief available for company put through liquidation?
Entrepreneur’s retirement
Benefits of creating an employee owned trust
Benefits all round
The taxman - the sometimes forgotten person in mediation settlements
Do not forget the taxman!
Readers’ forum: Declaring rent on returns
Repairing lease
Readers’ forum: Consequences of selling property at an undervalue
Large family
Accounts & tax treatment of farming for the environment
Farming for the environment
Upper Tribunal decision in How and grounds for stamp duty land tax purposes
Woodland idyll
Readers’ forum: Capital gains tax on disposal of shares
Shares to children
Readers’ forum: Minimising capital gains tax
Shares to ISA
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Practice tip: Does your CPD extend beyond technical updates?
Readers’ forum: Is VAT registration needed, despite all income being exempt?
Readers’ forum: Too good to be true?
Readers’ forum: Making optimum use of the annual allowance
Readers’ forum: Self-employed client uses own equipment for PAYE job
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NEWS
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Personal representatives need more consideration
Guidelines on submitting accurate documents to HMRC
Farmers worry about business survival, finds poll
HMRC launches MTD support for tax agents
Suspension of de minimis duty-free imports into the US
DEADLINE DATES
Deadline dates for October 2025
CASES
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Input tax disallowed because all supplies were exempt
Assignment of partnership profits was not effective
No proof that rats ate taxpayer’s receipts
Employees were not eligible for payments
Concession for late returns was not an extension
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This week's opinion: 11 September 2025
Personal representatives need more consideration
Guidelines on submitting accurate documents to HMRC
Farmers worry about business survival, finds poll
HMRC launches MTD support for tax agents