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Capital gains tax
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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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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
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This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines