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Capital gains tax

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A Scottish viewpoint

Losses denied

Yes, but no

Meticulous forward planning

Unanswered questions

Don’t get carried away

CGT changes in the autumn Budget 2024

Putting the ‘bad’ into BAD relief

Winds of change

What’s the motive? – Part 1

No way to run a tax system

Bunting v HMRC: appeal allowed

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Readers’ forum: VAT and Indian tax challenge Readers’ forum: Trust me, I’m in control Readers’ forum: Back from New Zealand Readers’ forum: Better late than never New queries: 17 September 2026

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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NEWS

English mayors to have power to set overnight visitor levies HMRC refines online self-assessment registration service Temporary zero rate applies to domestic electricity Guidance on new anti-avoidance information notices Extend penalty relaxation to people joining MTD next April, says ATT

Third slide

Deadline dates for October 2026

CASES

Offshore company was a contractual shell Capital repayment was within transactions in securities regime Underdeclarations wholly attributable to director Taxpayer was beneficially entitled to the property Company was controlled in the UK

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