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.

Published 11 July 2019