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Only or main residence
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8
Readers’ forum: Garden retreat
Principal private residence
Readers’ forum: Can error in relief claim be corrected
Principal private residence relief
Readers’ forum: What is the UK SDLT consequence of house sale?
House and mortgage
Readers’ forum: Treatment of shares in freehold on disposal
Only or main residence
Readers’ forum: Does three year rule assist?
CGT liability
Readers’ forum: Taxation of dividend in specie
Australian petroleum company
Readers’ forum: Is there a capital gains tax problem on sale of marital property?
PPR in care home cases
Readers’ forum: Relief on sale of property of couple living separately
Principal private residence
Marriage and forming a civil partnership: capital gains tax
Love and tax part 2: Capital gains tax
Why a UK wealth tax would fail
Plucking the goose
A very modern family: domicile of origin and the children of same-sex parents
This is where I belong
Non-residents’ reporting requirement relaxed
Requirement to report disposal of main residence within 30 days relaxed for non-residents.
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
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This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
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