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Capital Gains
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68
Cars as art: tax implications of owning classic cars
An automotive work of art
Readers’ forum: Selling family home at undervalue
Family arrangement
Reasonable excuse for failure to notify
Key change
Preference shares: what are the issues?
What’s the problem?
Readers’ forum: Is set of pistols ‘machinery’ for CGT exemption?
Disposal of antique pistols
Readers’ forum: Capital treatment on previous purchase of own shares
Financial advisers
Readers’ forum: Deferred consideration
Company sale
Marriage and forming a civil partnership: capital gains tax
Love and tax part 2: Capital gains tax
First sittings of the Finance (No 2) Bill 2022-23 debates
Line by line
Readers’ forum: Calculating shares issued to client after company transfer
Property portfolio
Cash and property in a trading business
Relief interaction
Readers’ forum: Tax treatment of business partnership holding property
Investment properties
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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
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HMRC launches MTD support for tax agents
Suspension of de minimis duty-free imports into the US
DEADLINE DATES
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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