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Losses

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Readers’ forum: No wrapper premium icon
Historic gains and losses
21 Sep 2026
Readers’ forum: A game of dates premium icon
Capital gains tax
06 Jul 2026
Readers’ forum: Capital losses from years back premium icon
Capital gains tax
08 Jun 2026
Bunting v CRC: Upper Tribunal ruled in favour of HMRC premium icon
Losses denied
14 Apr 2025
Readers’ forum: Claiming exchange rate loss in UK tax return premium icon
US property
13 Jan 2025
Readers’ forum: Duty to notify HMRC of disposal loss to brother? premium icon
Oh brother!
10 Jun 2024
Marriage and forming a civil partnership: capital gains tax premium icon
Love and tax part 2: Capital gains tax
30 May 2023
Readers’ forum: Can capital losses be offset? premium icon
Scottish home
20 Mar 2023
Lost deposit premium icon

Why the Anthony Hardy case is important to every practitioner who completes a tax return

28 Jul 2015
Lost deposit premium icon

A Hardy (TC4444)

16 Jun 2015
Inconsistent treatment premium icon

Herefordshire Property Company Ltd (TC4286)

26 Feb 2015
Taxpayers expect... premium icon

A successful leave for judicial review over Mansworth v Jelley

17 Feb 2015
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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