Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue
View online issue

TCGA 1992

Go to page of 2
Double death before distribution: can a deed of variation still rewrite the tax position? premium icon
Double death dilemma
10 Aug 2026
Tax complexity – looking at the wrong end of the glass premium icon
The wrong end of the glass
20 Jul 2026
Wilders: share loss relief and a failed shipwreck venture premium icon
Hidden treasure?
18 May 2026
Budget 2025: Capital gains tax developments premium icon
Unexpected changes
08 Dec 2025
Thoughts on the chancellor’s ‘dry tax’ policy premium icon
Yes, but no
10 Feb 2025
Benefits of tax mentoring premium icon
Sharing the benefit of experience
29 Jul 2024
Reflections on demergers premium icon
Reflections on demergers
13 May 2024
How much tax knowledge should the public have? premium icon
You don’t know?
08 Apr 2024
Trading company for business asset disposal relief premium icon
You couldn’t make this up
02 Jan 2024
Upper Tribunal decision in M Group: Not what we hoped for premium icon
Not what we hoped for
13 Nov 2023
Disposals of private residences premium icon
Private residence sales
06 Nov 2023
HMRC clearance process for a close company premium icon
Clearing a path through
30 Oct 2023
Show
12
Results
Subscribe
READERS' FORUM premium icon
Read All
Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.

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

NEWS premium icon
Read All
Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
CASES premium icon
Read All
Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
MOST POPULAR
This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
Copyright © 2026 LexisNexis
back to top icon