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Find out about the Capital Gains Tax treatment for civil partners and spouses in divorce and separation.
This document gives guidance on the Capital Gains Tax treatment of carried interest legislation announced at Summer Budget 2015 which will have effect from 8 July 2015.
This measure creates a UK-wide level playing field for limited liability partnerships and Scottish Partnerships and was originally announced at Tax Administration and Maintenance Day 2021.
Check the availability and any issues affecting the Report and pay Capital Gains Tax on UK property service.
Find out how Capital Gains Tax is chargeable on capital payments and how to complete the capital gains summary of your tax return.
Find out what income your community amateur sports club (CASC) needs to pay tax on
This Tax Information and Inmpact Note amends Section 45 of the Taxation of Chargeable Gains Act 1992 about the Capital Gains Tax (CGT) exemption for gains accrued on the disposal of certain wasting assets.
This Tax Information and Impact Note explains how the Seed Enterprise Investment Scheme and the associated Capital Gains Tax relief for re-investing gains in SEIS shares will be made permanent.
This tax information and impact note details the change to the time limit for making Capital Gains Tax payments on property disposals.
Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first year allowances.
This report relates to Capital Gains Tax statistics published annually by HM Revenue and Customs.
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