ARCHIVED: This Practice Note has been archived and is not maintained. The annual tax on enveloped dwellings (ATED) was introduced in Finance Act 2013 (FA 2013) as part of...
Business asset Capital gains tax (CGT) may be payable on a gain from the disposal of all or part of a business asset.TCGA 1992, s 1TCGA 1992, ss 35–35ATCGA...
Entrepreneurs' relief is a capital gains tax (CGT) relief designed to encourage individuals to set up and expand their own businesses. Provided that the conditions are...
Introduction A charge to capital gains tax (CGT) arises when a chargeable person makes a chargeable disposal of a chargeable asset. The disposal may produce a gain or a...
Basic principle An individual works out the gain or loss when land is disposed of in the same way as for other assets. There are some special rules for working out gains...
FORTHCOMING CHANGE: As originally announced at Budget 2018, the government ran a consultation between 1 April and 1 June 2019 on proposals to curtail capital gains tax...
FORTHCOMING CHANGE: As originally announced at Budget 2018, the government ran a consultation between 1 April and 1 June 2019 on proposals to curtail capital gains tax...
FORTHCOMING CHANGE: As originally announced at Budget 2018, the government ran a consultation between 1 April and 1 June 2019 on proposals to curtail capital gains tax...
FORTHCOMING CHANGE: As originally announced at Autumn Budget 2017 and followed up by written statement after Spring Statement 2018, plus an announcement in Budget 2018,...
This Table provides an overview of the direct tax treatment (ie corporation tax, income tax or capital gains tax treatment) of owning freehold or leasehold commercial...
FORTHCOMING CHANGE: As originally announced at Budget 2018, the government ran a consultation between 1 April 2019 and 1 June 2019 on proposals to curtail capital gains...
ARCHIVED: This Practice Note gives an overview of the non-resident capital gains tax (NRCGT) charge that applied to certain non-UK resident persons when they disposed of...
FORTHCOMING CHANGE relating to collective investment schemes: HMRC consulted from 17 September 2019 to 25 October 2019 on draft regulations that amend the rules for...