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CGT


Other cases that caught our eye: 23 February 2024 premium
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...
20 February 2024
F Harber v HMRC premium
Cases cited in support of reasonable excuse appeal were created by AI.
12 December 2023
M Campbell v HMRC premium
Upper Tribunal sends PPR appeals back to the FTT.
14 November 2023
O Wilkinson and others v HMRC premium
Share exchange scheme was not the main purpose to avoid CGT
5 September 2023
20 questions on employee ownership trusts premium
Card image Nick Wright
Card image Pete Miller
Pete Miller and Nick Wright (Jerroms Miller) answer some of the key questions on this valuable regime.
30 June 2023
Private client review for April 2023 premium
Card image Hannah Kalveks
Card image 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). 
18 April 2023
Private client review for September 2022 premium
Card image Clare Wilson
Card image 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).
14 September 2022
Ask an expert: NRCGT rebasing premium
Card image Sarah Squires
Sarah Squires (Old Square Tax Chambers) considers how the rebasing rules apply to a recent non-resident's plans to sell UK buy-to-let properties.
16 August 2022
Private client review for June 2022 premium
Card image Andrew Crozier
Card image Edward Reed
Decisions on the validity of discovery assessments and information notices are among the recent developments reviewed by Edward Reed and Andrew Crozier (Macfarlanes).
15 June 2022
Offshore trusts and onward gifts premium
Card image Fiona Poole
The onwards gift rules came into effect on 6 April 2018. Fiona Poole (Maurice Turnor Gardner) navigates the legislation.
17 June 2021
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