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Find out about the treatment of non-resident Capital Gains on direct and indirect disposals of interest land and property in the UK
This tax information and impact note deals with changes to capital gains tax where assets are transferred to a non-resident company and share capital is reorganised as announced at Autumn Budget 2017.
This second report considers key practical, technical and administrative Capital Gains Tax issues.
This tax information and impact note applies to individuals and trustees who realise gains on shares in a company which invests in a joint venture company.
This measure makes changes to the rules that apply to transfers of assets between spouses and civil partners who are in the process of separating.
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
Get help to declare on Self Assessment tax returns if you’re a tax agent or adviser who has clients with Capital Gains Tax for land and buildings.
Use supplementary pages SA905 to declare capital gains on the SA900 Trust and Estate Tax Return.
If you already have the right or have probate (as an executor or administrator) you can start dealing with the estate. You may need to apply for the right to deal with the estate of the person who's died (also...
This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.
When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit
Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.
Relief from Capital Gains Tax (CGT) when you sell your home - Private Residence Relief, time away from your home, what to do if you have 2 homes, nominating a home, Letting Relief
What you must do when you sell your company, partnership or sole trader business
This applies to shareholders of close companies who receive a payment from the company which is taxed as a capital gain instead of income to gain a tax advantage.
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