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Capital Gains

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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
Readers’ forum: Will share purchase via option prevent relief applying? premium icon
Investors’ relief
18 Mar 2024
Readers’ forum: Mitigating capital gains tax liability of late client premium icon
Dual citizen client
11 Mar 2024
Readers’ forum: Will property sale compromise claim to NRB? premium icon
Discretionary trust
22 Jan 2024
Impact of artificial intelligence on tax disputes premium icon
Who needs lawyers anyway?
16 Jan 2024
Readers’ forum: Non-resident principal private residence relief claim premium icon
Buy-to-let sale
08 Jan 2024
Trading company for business asset disposal relief premium icon
You couldn’t make this up
02 Jan 2024
Readers’ forum: Mitigating tax on incorporation premium icon
Sole trader
02 Jan 2024
Upper Tribunal’s decision in Lee on private residence relief premium icon
Have your cake and eat it
11 Dec 2023
The ‘whole or main purpose’ test in relation to share exchange: recent case law premium icon

How big is a whole?

27 Nov 2023
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READERS' FORUM premium icon
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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NEWS premium icon
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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CASES premium icon
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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