CGT

HMRC is consulting until 6 June 2018 on the introduction of a new requirement to make a payment on account of CGT due on disposals of residential property within 30 days of completion.

Pete Miller (The Miller Partnership) provides an expert guide.

Was there a disposal for CGT purposes?

CGT scheme failed

Our pick of this week's cases: In A and T Hancock v HMRC [2017] EWCA Civ 198 (25 May 2017), the Court of Appeal found that a scheme intended to operate as a reorganisation within the scope of TCGA 1992 ss 126 to 130 should be treated as two separate...