CGT

Budget blues, legitimate expectation and crypto matters are among the issues reviewed by Sophie Dworetzsky (Lombard Odier).

David Whiscombe

Boulting cannot be regarded as a satisfactory case, except as to its outcome in favour of the taxpayer, writes David Whiscombe.

Alice Pearson

The Temporary Repatriation Facility could create significant tax savings for some. Alice Pearson (Mercer & Hole) highlights some practical considerations and areas of complexity.

Jo Bateson

Jo Bateson (Mercer & Hole) provides a practical guide to the new regime.

Ros Martin

A detailed report of this year’s Finance Act.

Ritchie Tout

FA 2025 Sch 6 introduces some fundamental and far-reaching changes to the Employee Ownership Trusts (EOT) tax rules. HMRC view the changes as pure anti-avoidance to provide them with the tools to counter the undoubted abuse of the EOT tax...

Maddy Potthast

Gavin Little

Continuing the series of articles on corporate tax issues, Gavin Little and Maddy Potthast (Interpath) explain the rules for capital gains groups and the pitfalls to watch out for in practice.

Dominic Lawrance

Sophie Dworetzsky

Remittances, restlessness and reform are just some of the topics covered in this month’s review, by Sophie Dworetzsky and Dominic Lawrance (Charles Russell Speechlys).

David Whiscombe

HMRC may have overlooked their own statement of practice which says that such a transfer is in general a disposal, writes David Whiscombe.

Mike Lane

Zoe Andrews

This month’s review by Mike Lane and Zoe Andrews (Slaughter and May) covers the decisions in Refinitiv, Syngenta and Cobalt and HMRC’s updated guidance on share exchanges.

Go to page of 110