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This measure makes changes to a number reliefs that are ancillary to the main Capital Gains Tax private residence relief.
This measure deals with the deferment of payment of Capital Gains Tax by certain UK resident trusts or non-UK resident individuals who trade through a UK branch.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
Use form RBE1 if you're a trustee of a settlement that was non-UK resident in 2008-09 and want to make a Capital Gains Tax 'rebasing election'.
This tax information and impact note applies to individuals who receive shares under an employee shareholder agreement.
This tax information and impact note details the Consumer Price Index increase in the annual exempt amount for the tax year 2019 to 2020.
Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
This tax information and impact note is about the measure to introduce a Capital Gains Tax exemption for payments made under the London Capital and Finance Compensation Scheme.
Employee shareholder status: Capital Gains Tax exemption, income tax and National Insurance Contributions treatment
The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
Make a transparency election for offshore collective investment vehicles.
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