CGT

Lisa Spearman (Mercer & Hole) explains why main residence relief is not as straightforward as you might first think. 

A lesson in procedural fairness.

The end to the Mansworth v Jelley affair.

While the UK remains a member of the EU, it has to abide by EU treaty provisions. In addition, depending on whether a deal is agreed, the UK may have to abide by EU law for some years to come. As such, FA 2019 s 22 and Sch 7 have been enacted in...

Andrew Goldstone (Mishcon de Reya) believes that a recent case raises concerns over HMRC’s approach to litigation and illustrates the need for change in the EIS legislation. 

Failed CGT scheme

How poor a condition must a building be in before it ceases to be suitable for use as a dwelling?