Tolley's Capital Gains Tax 2026-27

Why should you buy Tolley's Capital Gains Tax 2026-27

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 2026?
• Finance Act 2026 provisions relevant to CGT
• Restriction of relief for disposals to employee-ownership trusts to 50% of the gain
• Revised anti-avoidance rules for company reconstructions
• Changes to the tax treatment of carried interest
• New restrictions on promoters of tax avoidance schemes including a statutory prohibition and promoter action notices