Policy paper

Capital Gains Tax relief on loans to traders

This measure widens the scope of Capital Gains Tax relief on loans to traders.

From:
HM Revenue & Customs
Published
11 July 2019

Documents

Capital Gains Tax relief on loans to traders

HTML

Draft legislation

PDF, 35.6 KB, 1 page

Explanatory note

PDF, 145 KB, 1 page

Details

These changes extend Capital Gains Tax relief, so that it applies to borrowers who are anywhere in the world.

Updates to this page

Published 11 July 2019

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