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Capital Gains

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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
Readers’ forum: Was capital gains tax adjustment overlooked? premium icon
TCGA 1992, s 125
27 Nov 2023
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New Queries: 29 January 2026 Readers’ forum: VAT rules for artwork and margin scheme Readers’ forum: A,B,C,D,E … Readers’ forum: Delayed entry? Readers’ forum: No such thing as a free spa
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Movers & shakers: 29 January 2026 Practice tip: Knowing who your best clients are Professional bodies issue AI guidance Lawyers’ client accounts targeted by government Taxpayers invest less than 4% of salary in pension scheme
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Decision not to suspend penalties was justified Validity of invoices to support input tax claims Licence to use client list was intangible fixed asset Artificial intelligence must be used with caution Martland is the correct approach to late appeals
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This week's opinion: 29 January 2026 Movers & shakers: 29 January 2026 New Queries: 29 January 2026 Readers’ forum: VAT rules for artwork and margin scheme Readers’ forum: A,B,C,D,E …
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