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Capital Gains

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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
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
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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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