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Capital gains tax

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2025 UK Budget – A Scottish perspective premium icon
A Scottish viewpoint
08 Dec 2025
Bunting v CRC: Upper Tribunal ruled in favour of HMRC premium icon
Losses denied
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Thoughts on the chancellor’s ‘dry tax’ policy premium icon
Yes, but no
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Farm lifetime transfers after the budget premium icon
Meticulous forward planning
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HMRC’s further guidance on the abolition of furnished holiday lets premium icon
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Autumn Budget 2024: Carried interest tax reform premium icon
Don’t get carried away
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CGT changes in the autumn Budget 2024 premium icon
CGT changes in the autumn Budget 2024
18 Nov 2024
Business asset disposal relief - have we seen the end of it? premium icon
Putting the ‘bad’ into BAD relief
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Labour lifts ban on onshore windfarms premium icon
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The motive test in Osmond & Allen in the First-tier Tribunal premium icon
What’s the motive? – Part 1
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Impact on individuals of the changes to furnished holiday lets taxation premium icon
No way to run a tax system
20 Aug 2024
Bunting v HMRC: Taxpayer’s appeal against refusal of CGT loss relief claim allowed premium icon
Bunting v HMRC: appeal allowed
29 Jul 2024
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Readers’ forum: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026
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Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD
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No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late
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HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries
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