Since 1927 the leading authority on tax law, practice and administration

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: I’m gonna sit right down and write myself a letter Readers’ forum: Trade or no trade? Readers’ forum: Did change of legal entity create option to tax problem? Readers’ forum: Personal or business? New queries: 18 December 2025

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

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

Taxpayers spent 558 years on HMRC phone lines in 2024-25 Budget changes will discourage investment in VCTs Post Skandia VAT grouping rules revised MPs to scrutinise the Office for Budget Responsibility Finalists revealed in competition to close the tax gap

Third slide

Deadline dates for January 2026

CASES

Full decision required before further appeal possible No advance in science or technology Closure notice does not apply loan charge Correction of output tax overpayment too late Goodwill was not newly created

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