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Capital Gains
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68
Readers’ forum: Capital gains tax due on goodwill payment
Leaving the partnership
Readers’ forum: Compensation for late payment of life policy proceeds
Life assurance
A very modern family: domicile of origin and the children of same-sex parents
This is where I belong
Readers’ forum: Does date of disposal affect tax rate?
Change in corporation tax rates
Inheritance tax and the family home
Whose house is it anyway?
Main residence relief and divorce
Who gets the house?
Selling out of an employee ownership trust
Selling out
Readers’ forum: Does transferring beneficial ownership trigger capital gains tax?
Family business I act for a farming partnership, the partners being father, mother and two sons. As part of an inheritance tax planning exercise, the partners will be introducing...
New queries: 2 March 2023
Does my client need to report a property sale with no gain? One of my clients has approached me about his mother’s tax affairs. She and her husband purchased their private...
Readers’ forum: Is capital gains tax applicable when selling antique almanacks?
Chattels exemption My client owns a number of 19th century Wisden Cricketers’ Almanacks. Some of these are now selling for sums between £2,000 and £5,000. If he sells each one...
Entitlement to entrepreneurs’ relief on sale of shares
S Warshaw (
TC7107
)
Rollover relief on conversion of corporate bonds
Hancock and another v CRC,
Supreme Court
, 22 May 2019
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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
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