CG72660 - Development Land Tax

Where Development Land Tax, see CG72600, has been charged in respect of land which has been disposed of, the ‘slice’ of development value charged to Development Land Tax is not charged to Capital Gains Tax or to Corporation Tax on chargeable gains.

The detailed guidance has now been archived so if you encounter a case where Development Land Tax was charged in the past, please make a referral to the CG Technical Team for advice.