This week how Australian capital gains tax can apply to the sale of a New Zealand property, CPA Australia suggests it’s time to consider a capital gains tax, more on effective marginal tax rates and the meaning of 'payment' for GST purposes.

The perils of having an Australian resident trustee, CPA Australia suggests it's time for a CGT, and the meaning of 'payment' for GST purposes

This podcast discusses an appeal to the Tax Appeals Commission concerning a capital gains tax (CGT) assessment for the year ended December 31, 2023. The core of the dispute revolves around an Appellant's claim for negligible loss relief on shares held in Allied Irish Banks plc (AIB) and Irish Life and Permanent plc (IL&P), which the Revenue Commissioners denied. The appeal explores the interpretation of Section 538(2) of the Taxes Consolidation Act 1997, specifically the meaning of "negligible value" in the context of assets that have significantly declined in price but remain tradeable. The Commissioner ultimately determines that the value of individual shares must be considered, not the aggregate shareholding, and that the shares in question were not of negligible value as defined by law, despite substantial losses incurred by the Appellant. The determination confirms the original CGT assessment, highlighting the distinction between a significant loss in value and an asset becoming "worth next to nothing."

194TACD2025 - CGT

En este podcast Mario Rísquez (CGT) y Martín Lallana (Anticapitalistas) analizan los conflictos laborales que se darán vinculados a la crisis ecológica y las transformaciones productivas. Esta transformación se va a dar ligada al capital, dejando atrás a los trabajadores. Por lo que obliga a la izquierda revolucionaria a tener una capacidad defensiva para poder responder a estos ataques sin caer en posiciones negacionistas, pero al mismo acumular suficiente fuerza política y sindical para poder plantear otro tipo de transformaciones que tenga unos principios ecosocialista.

Uni Anticapi 2025

Transiciones ecosociales en el mundo del trabajo

Tthe recently released Taxation (Annual Rates for 2025−26, Compliance Simplification, and Remedial Measures) Bill is noteworthy for as much as what’s not included and do we really need a comprehensive capital gains tax, a provocative highlight from the New Zealand Law Society’s 2025 tax Conference. 

A deep(ish) dive into the recently released tax bill and highlights from the 2025 NZLS Tax Conference

This podcast discusses a First-tier Tribunal Tax Chamber decision regarding a case management application for disclosure in eleven appeals brought by V P Evans and others against HMRC. The underlying dispute involves Capital Gains Tax liabilities related to tax planning arrangements using offshore trusts and double taxation conventions with New Zealand and Mauritius. The Tribunal Judge, Christopher McNall, granted the appellants' application for disclosure in part, ordering HMRC to conduct a further reasonable search for certain tax-related documents while denying the request for internal HMRC communications and state-to-state correspondence, finding the latter lacked sufficient relevance. Notably, the decision also includes remarks on the use of AI by the judge to summarize documents, ensuring his independent judgment remained the basis for the final order.

VP Evans (as executrix of HB Evans, deceased) & Ors v HMRC [2025] UKFTT 1112 (TC)

This podcast discusses the Tax Appeals Commission concerning an appeal brought by an Appellant against the Revenue Commissioners regarding an amended Capital Gains Tax assessment for the tax year 2023. The core issue of the appeal is whether the Appellant could offset a loss incurred from the sale of a property to a "connected person" (specifically, the Appellant's son) in 2022 against a capital gain from the disposal of shares to a third party in 2023. The Appellant argued that the property sale was, in reality, an "arm’s length" transaction despite the familial connection, but the Commissioner ultimately determined that Section 549(3) of the Taxes Consolidation Act 1997 clearly and unambiguously restricts the deduction of such a loss only to gains accrued on disposals made to that same connected person. Consequently, the Commissioner ruled against the Appellant, confirming that the Revenue Commissioners' assessment to disallow the loss deduction was correct under the established law.

217TACD2025 - CGT

A Seclin, l'Union Locale de la CGT est menacée d'expulsion par la mairie divers droite. Si la mairie s'appuie sur la fin du bail existant (les locaux occupés par la CGT appartenant à la ville) pour mettre fin à l'occupation, les syndicalistes y voient une forme de répression politique. Mais, fidèles aux 100 ans de présence du syndicat dans la ville et ses environs, les militant·es décident de ne pas laisser faire et d'engager le rapport de force  avec la mairie, à l'approche de la date limite. Coûte que coûte. Nous les avons suivis dans les premiers jours de cette bataille. Publication de l'épisode le 21 octobre !

Un podcast réalisé, écrit, monté par Louise Bihan.

Musiques : Epidemic Sound.

2025 - espaces.media - Tous droits réservés.

Bande annonce - Seclin, la CGT menacée : 100 ans d'histoire... et après ?

A Seclin (Nord), l'union locale de la CGT existe depuis 1924. Un siècle de luttes, un siècle d'histoire au service des travailleuses et des travailleurs de cette ville de 13 000 habitant·es mais aussi d'une quarantaine de communes aux alentours. L'union locale CGT, c'est de l'accompagnement au quotidien face aux atteintes au droit du travail, au licenciement, à la répression. C'est le soutien aux grèves, c'est la solidarité internationale. Ce sont des vies entières consacrées au combat syndical avec cette idée chevillée au corps que face au patronat, il faut avant tout construire un rapport de force. Seclin, ville historiquement communiste depuis un siècle, bascule à droite en 2020 avec l'élection du maire divers droite François-Xavier Cadart, avocat de profession. Dès 2022, celui-ci annonce à la CGT que ses locaux place Saint-Piat seront récupérés par la mairie pour en faire des locaux commerciaux. Ce bâtiment, situé à deux minutes à pieds de la gare, est occupé par la CGT depuis 1967 dans des locaux qui appartiennent à la mairie.
Et pour l'union locale, l'expulsion est inenvisageable, évidemment. Alors que le bail se terminait le 30 septembre dernier, je suis allée à la rencontre de des femmes et des hommes qui font la CGT de Seclin aujourd'hui les suivre dans leur bataille face à une mairie déterminée à étouffer un haut-lieu de la contestation sociale. Une bataille pour sauver l'histoire et ceux et celles qui la traversent, une bataille pour sauver ce qui reste d'humanité.

Un podcast réalisé, écrit, monté par Louise Bihan pour espaces.media.
Musiques : Epidemic Sound.
Soutenez-nous sur Tipeee, nous ne vivons que de vos dons : https://tipeee.com/espacesmedia

Seclin : la CGT menacée. 100 ans d'histoire ... et après ?

This podcast discusses the First-Tier Tribunal Tax Chamber decision in the case of John Boulting v HMRC, dated October 24, 2025. This legal document concerns an appeal regarding Capital Gains Tax (CGT), specifically whether a company's purchase of its own shares from Mr. Boulting should be taxed as a capital gain or as a distribution. The core dispute was whether the purchase, made as part of arrangements for the director/shareholder's removal, was conducted "wholly or mainly for the purpose of benefiting a trade" carried on by the company, as required by law. The Tribunal ultimately allowed the appeal, finding that Mr. Boulting’s exit was necessary to resolve management disputes and enable critical investments, thus concluding that the company’s purpose in the share purchase was indeed to benefit its trade.

John Boulting v HMRC [2025] UKFTT 1272 (TC)

This podcast discusses the 2019 UK Supreme Court judgment in Hancock v HMRC, a case centering on whether taxpayers could use a corporate restructuring to gain an outright exemption from Capital Gains Tax (CGT). The appellants, Mr and Mrs Hancock, structured the sale of their company shares such that non-QCBs (loan notes) were converted into Qualifying Corporate Bonds (QCBs), arguing that this process entitled them to the QCB exemption rather than merely rollover relief under statutory reorganization rules. The Supreme Court upheld the ruling of the Court of Appeal, concluding that interpreting the relevant legislation literally in favor of the taxpayers would contradict the clear purposive intent of Parliament. Lady Arden, writing for the majority, found that the appellants' construction would allow for extreme tax avoidance through minimal conversions, thereby necessitating the conversion be treated as separate transactions for tax purposes. Ultimately, the Supreme Court dismissed the appeal, confirming that the gain associated with the non-QCB elements remained chargeable.

Hancock and another (Appellants) v HMRC [2019] UKSC 24

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Podcast impulsado por Anticapitalistas. Información y debate desde abajo para cambiar el mundo de base.

Tax changes how business and people live and work.  Each week we discuss tax news and how it affects you.  Tax is an important policy lever for Government and cross-border tax for global corporations is an issue for Tax and Fairness.

New tracks tagged #CGT