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CGT


Private residence relief: lessons from recent case law premium
Card image Helen McGhee
The lack of clarity provided by case law, coupled with a tinkering to the rules by Finance Acts, has led to an increasingly confused picture on PPR relief, writes Helen McGhee (Joseph Hage Aaronson).
9 January 2020
Lloyd-Webber’s flop
Card image David Whiscombe
CGT and uncompleted contracts.
8 January 2020
CGT and the date of acquisition
Card image Peter Vaines
The period of ownership commences from completion.
10 December 2019
IHT review: reform of business property relief
Card image Ashley Greenbank
Ashley Greenbank (Macfarlanes) considers the BPR aspects of the Office of Tax Simplification's IHT report.
30 July 2019
Inheritance tax review: the OTS’s second report
Card image Sue Laing
Although simplification was the aim, the report has inevitably strayed into matters of policy and it proposes some potentially significant changes, writes Sue Laing (Boodle Hatfield).
17 July 2019
OTS proposes IHT shake-up of lifetime gifts
The latest OTS report on IHT explores complexities and technical issues around gift exemptions, lifetime gifts, and distortions in the way business property relief and agricultural property relief operate.
10 July 2019
How to handle entrepreneurs’ relief starpremium
Card image Nigel Giles Chris Chapple Chris Holmes
A '20 questions' guide to this most valuable relief.
12 June 2019
Land for the many

Proposals to the Labour party on possible reforms to the taxation of land would, if implemented, radically change the tax landscape.

11 June 2019
Non-residents CGT returns
Card image Peter Vaines

Is it possible that this unhappy episode could be coming to a conclusion? 

2 June 2019
CGT and non-resident partners
Card image David Whiscombe

Partnerships are funny things, in many ways. None more so than for tax, and for CGT in particular.

28 May 2019
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