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Capital gains tax

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Bunting v CRC: Upper Tribunal ruled in favour of HMRC premium icon
Losses denied
14 Apr 2025
Thoughts on the chancellor’s ‘dry tax’ policy premium icon
Yes, but no
10 Feb 2025
Farm lifetime transfers after the budget premium icon
Meticulous forward planning
20 Jan 2025
HMRC’s further guidance on the abolition of furnished holiday lets premium icon
Unanswered questions
09 Dec 2024
Autumn Budget 2024: Carried interest tax reform premium icon
Don’t get carried away
09 Dec 2024
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
14 Oct 2024
Labour lifts ban on onshore windfarms premium icon
Winds of change
23 Sep 2024
The motive test in Osmond & Allen in the First-tier Tribunal premium icon
What’s the motive? – Part 1
16 Sep 2024
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
First-tier Tribunal decision in Boston Consulting Group premium icon
Alarming qualities
08 Apr 2024
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Tax tip: Letting out a holiday home Readers’ forum: Is Botox treatment a mental health issue? Readers’ forum: Are there tax-efficient ways to encourage cycle use? Readers’ forum: A neat solution or too good to be true? Readers’ forum: Can the taxpayer take Revenue’s silence as an answer?
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Out & about: 16 October 2025 Online HICBC service launched Investigations in football clubs yields £90m in extra tax Timescales for new IHT regime for pensions Digital housekeeping tips for agents from ATT
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Documents requested would not aid appeal Payments to employees were taxable earnings Subject matter of appeal was a mistake in the return Standard method of input tax deduction is fair Option was not to further property development trade
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This week's opinion: 16 October 2025 Impact of the liquidator’s report on the First-tier Tribunal’s decision in Quillan Cross-border tax issues for US citizens moving to the UK as an employee Stablecoins, sovereignty, and the UK’s reluctant dance with digital assets How can the government give tax breaks to incentivise investment in UK businesses?
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