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Capital gains tax
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2
2025 UK Budget – A Scottish perspective
A Scottish viewpoint
Bunting v CRC: Upper Tribunal ruled in favour of HMRC
Losses denied
Thoughts on the chancellor’s ‘dry tax’ policy
Yes, but no
Farm lifetime transfers after the budget
Meticulous forward planning
HMRC’s further guidance on the abolition of furnished holiday lets
Unanswered questions
Autumn Budget 2024: Carried interest tax reform
Don’t get carried away
CGT changes in the autumn Budget 2024
CGT changes in the autumn Budget 2024
Business asset disposal relief - have we seen the end of it?
Putting the ‘bad’ into BAD relief
Labour lifts ban on onshore windfarms
Winds of change
The motive test in Osmond & Allen in the First-tier Tribunal
What’s the motive? – Part 1
Impact on individuals of the changes to furnished holiday lets taxation
No way to run a tax system
Bunting v HMRC: Taxpayer’s appeal against refusal of CGT loss relief claim allowed
Bunting v HMRC
: appeal allowed
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This week's opinion: 6 August 2026
HMRC contacting individuals about missing NI contributions
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