Capital gains tax

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Practice notes
Generally, the tenant remains liable for the rent even though the premises have become unusable. Consequently, leases normally contain a provision...
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9th Nov
Practice notes
When transferring an interest in land, any fixtures form part of the land and are transferred with it, unless there is express provision to the...
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9th Nov
Practice notes
Coronavirus (COVID-19): The requirements to obtain an EPC before a property is sold or let can be difficult to satisfy when social distancing measures...
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9th Nov
Practice notes
What is a letter of non-crystallisation?A letter of non-crystallisation is required by a buyer’s/lender’s solicitor to confirm that:•a floating charge...
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9th Nov
Practice notes
TrespassTrespass is the unlawful presence of a person on land in the possession of another. The ownership of land includes the airspace above it....
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9th Nov
Practice notes
Wrongful interference with an easement is a private nuisance. The existence of the easement must be established for a claim to succeed.Not every...
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9th Nov
Precedents
Panel 11 (transfer of whole)/panel 12 (transfer of part)—Additional provisions1Definitions[Lease•the lease particulars of which are set out in...
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9th Nov
Practice notes
The ‘ad medium filum’ rule is a rebuttable presumption that an owner of land which abuts either:•a public or private highway, or•a non-tidal river or...
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9th Nov
Practice notes
The rule against derogation from grant applies in addition to any obligation of quiet enjoyment. It is not excluded by an express covenant for quiet...
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9th Nov
Practice notes
In Scotland, at common law, a lease does not actually end on the specified expiry date (ish) unless:•either party gives correct and timeous...
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Produced in partnership with Kenneth S Gerber of Mitchells Roberton 12th Jan
Practice notes
Consecrated land—Church of EnglandFor the purposes of this section of this Practice Note, consecrated land means any land or building which has been...
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9th Nov
Practice notes
What is a rent deposit?A rent deposit is a sum of money that is deposited by a tenant when it takes a lease of premises as security against the...
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9th Nov
Practice notes
When property markets suffer a downturn, commercial tenants with properties that are surplus to requirements face significant difficulties in...
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9th Nov
Practice notes
On the disposition of a property (whether by way of conveyance, transfer or charge), the party making the disposition will normally provide a title...
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9th Nov

Most recent Capital gains tax content

Practice notes
BackgroundOn 6 July 2018, the government published draft legislation to be included in Finance Bill 2019 (formally the Finance (No 3) Bill 2017–19,...
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30th Apr
Practice notes
Business asset disposal relief (BADR), which was called entrepreneurs' relief for tax years prior to 2020–21, is a capital gains tax (CGT) relief that...
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Produced in partnership with Satwaki Chanda 12th Apr
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.The annual tax on enveloped dwellings (ATED) was introduced in Finance Act 2013...
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9th Apr
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek views about...
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9th Apr
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek views about...
Read More >
9th Apr
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek views about...
Read More >
9th Apr
Practice notes
ARCHIVED: This Practice Note gives an overview of the non-resident capital gains tax (NRCGT) charge that applied to certain non-UK resident persons...
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Produced in partnership with Alison Cartin of Taylor Wessing LLP 9th Apr
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek views about...
Read More >
9th Apr
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek views about...
Read More >
9th Apr
Practice notes
Basic principleAn 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...
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8th Apr
Practice notes
Business assetCapital gains tax (CGT) may be payable on a gain from the disposal of all or part of a business asset.What is a business asset?A...
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8th Apr
Practice notes
CORONAVIRUS (COVID-19): CIOT has asked the government to consider delaying changes to principal private residence relief (PPR) (which are due to take...
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Produced in partnership with Alison Cartin of Taylor Wessing LLP 12th Mar
Precedents
HM Revenue and Customs [Insert HMRC address][Insert date]Dear [insert organisation name]I am writing to notify you of my election that the following...
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10th Feb

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