CGT

Home CGT
Blind Justice
The case of Anderson v. PWC and HMRC illustrates the way in which HMRC sponsors tax legislation which…
Mr Zahawi’s Travails
The storm over Mr Zahawi’s tax affairs raises important issues in respect of HMRC’s duty of confidentiality, its…
A Problematic Grant?
The Rudge Revenue Review Issue 31 has been published. This issue examines the CGT effects of common flat…
Self-destruction
Where a taxpayer acquires a residential building which he demolishes in order to build a new and superior…
Disputed Successions
Applying Main Residence Relief where a residence is demolished and replaced
Original Difficulties
HMRC’s concern that taxpayers should not obtain fiscal advantages which do not reflect the real economic result of…
A heart-warming tale
The valuation of transactions for fiscal purposes can be a peculiar world in which the taxpayer is often…
Residence of convenience
Even experienced tax advisers often assume that the summaries of fiscal law in HMRC’s Manuals have been arrived…
Paradise regained
As we adapt to the restoration of our sovereignty, the opportunities and minor irritations resulting from Brexit continue…
‘From ignorance our comfort flows …’
In estate planning, family members often have to act together.  In order for them to do so, however,…