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CGT


Back to basics: Sale of assets at under value premium
Card image Sadiq Hashmi
Card image Ben Handley
A back to basics guide, by Ben Handley and Sadiq Hashmi (BDO).
5 June 2024
Tax and the City review for October 2023 premium
Card image Zoe Andrews
Card image Mike Lane
Tricky timings, difficult delineations, punitive payments... Mike Lane and Zoe Andrews (Slaughter and May) review the latest developments that matter.
11 October 2023
What should be done about carried interest? premium
Card image Heather Self
Most would probably agree that the current rate of tax on carried interest is too low. But whatever solution is adopted, a balance needs to be struck between complexity and ‘fairness’, writes Heather Self (Blick Rothenberg).
12 July 2023
Back to basics: Section 260 holdover relief premium
Card image Paul Townson
Card image Sophie Mehta
Paul Townson and Sophie Mehta (BDO) provide a back to basics guide to this valuable relief which can help the transferor with their immediate CGT implications of gifting assets.
31 May 2023
Back to basics: Section 165 holdover relief premium
Card image Paul Townson
Card image Chris Holmes
Chris Holmes and Paul Townson (BDO) provide a back to basics guide on this valuable relief.
9 March 2023
Slade: land owning dispute costs not allowed premium
Card image Julie Butler
Card image Fred Butler
Julie Butler and Fred Butler (Butler & Co Alresford) examine an FTT case that denied a deduction for legal expenditure incurred defending rights to a number of assets ‘collectively’ when one of those assets was sold separately.
21 September 2022
Allam: new light on the test for trading activities premium
Card image Pete Miller
Pete Miller (The Miller Partnership) examines a recent Upper Tribunal decision on a key test for business asset disposal relief.
7 January 2022
Hargreaves: withholding tax on rollover funding under scrutiny starpremium
Card image Dominic Stuttaford
Card image Sofia Casselbrant
Dominic Stuttaford and Sofia Casselbrant (Norton Rose Fulbright) consider the FTT’s decision in Hargreaves and its implications for the UK withholding tax regime.
24 November 2021
Private residence relief: what is a residence?
Card image Peter Vaines
A lack of clarity on the central issue.
3 February 2021
Back to basics: Employee ownership trusts premium
Card image Oliver Dewdney
Oliver Dewdney (Smith & Williamson) provides a guide to this alternative ownership structure.
27 January 2021
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27 March 2025
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V Louwman v HMRC
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