Tolley's Capital Gains Tax 2025-26

Why should you buy Tolley's Capital Gains Tax 2025-26

This year’s capital gains tax annual includes important changes to the way that companies calculate their gains and to the treatment of offshore trusts. In addition, the annual includes dozens of other changes, including the latest cases, statutory instruments and HMRC announcements. Only by buying the latest edition can customers be certain that they are working from up to date information.

What’s new for 2025?

• Finance Act 2025 provisions relevant to CGT [2025]
• Increased rates of CGT for disposals on or after 30 October 2024 and 6 April 2025
• Reduction of the lifetime limit for investors’ relief to £1 million
• Abolition of the remittance basis and introduction of the foreign gains regime for newly resident individuals
• Abolition of the special regime for furnished holiday lettings