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TCGA 1992
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The taxman - the sometimes forgotten person in mediation settlements
Do not forget the taxman!
Government’s proposals for decentralised finance
Progressive approach to DeFi taxation
Cash and property in a trading business
Relief interaction
Growth share schemes for employees
A rewarding job
Not such a good fit
JAN ELLIS examines the effect of the current capital gains tax regime on employee shares
Tax tune
About 50 years ago, a woman purchased a violin. This may have been gifted to her daughter about four years ago, but the mother now wishes for it to be sold
Transfer trouble
A mother transferred her only or main residence into the name of her son in 1999, but has lived in it since then. The property is now to be sold
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown
MOST POPULAR
This week's opinion: 17 April 2025
New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’