CGT

Bonus arrangements were fully taxable: Lynx Forecourt Ltd v HMRC [2024] UKFTT 278 (TC) (27 March 2024) is an appeal that relates to bonus arrangements put in place as far back as 2003. They were designed to exploit the rules which existed at the...

Preparatory steps insufficient to crystalise disposal for CGT purposes

Follower notices and penalties: R Baker v HMRC [2024] UKFTT 126 (TC) (6 February 2024) is the second case in which the tribunal has allowed appeals against penalties under the follower notice regime arising from the taxpayer participating in a scheme...

Cases cited in support of reasonable excuse appeal were created by AI.

Upper Tribunal sends PPR appeals back to the FTT.

Share exchange scheme was not the main purpose to avoid CGT

Nick Wright

Pete Miller

Pete Miller and Nick Wright (Jerroms Miller) answer some of the key questions on this valuable regime.

Hannah Kalveks

Edward Reed

SDLT mixed use rates, procedural issues, taxpayer confidentiality and HMRC ‘fishing expeditions’ are among the topics reviewed by Edward Reed and Hannah Kalveks (Macfarlanes).

Clare Wilson

Edward Reed

Proposed changes to the CGT rules on transfers of property between separating spouses and a tribunal decision on information notices are among the developments reviewed by Edward Reed and Clare Wilson (Macfarlanes).