CGT

A '20 questions' guide to this most valuable relief.

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

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

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

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.