We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
The OTS has published an online survey and a call for evidence to seek views on capital gains tax
Details of the scope of the OTS review into Capital Gains Tax are published
This note explains the reduction in the Entrepreneurs’ Relief lifetime limit announced at Budget 2020.
This Tax Information and Impact Note is about tax exemptions under the new Troubles Permanent Disablement Payment Scheme.
This measure provides a tax relief for payments made under the Windrush Compensation Scheme.
This measure introduces a reduction in the Entrepreneurs' Relief lifetime limit.
This Tax Information and Impact Note is about the increase to the Capital Gains Tax annual exempt amount.
We are inviting views on changes to Capital Gains Tax lettings reliefs and the final period exemption that were announced at Budget 2018.
First published during the 2016 to 2019 May Conservative government
This measure makes changes to a number reliefs that are ancillary to the main Capital Gains Tax private residence relief.
This measure widens the scope of Capital Gains Tax relief on loans to traders.
This tax information and impact note deals with changes to the taxation of capital gains accruing to non-UK residents.
This technical note explains the application of the non-resident capital gains rules to collective investment vehicles and investors in those vehicles.
This tax information and impact note deals with the introduction of legislation to provide for submission of voluntary tax returns to be treated the same as those submitted following to a statutory notice to file.
This tax information and impact note details the Consumer Price Index increase in the annual exempt amount for the tax year 2019 to 2020.
This measure allows individuals whose shareholding is ‘diluted’ below the 5% threshold as a result of a new share issue to obtain relief for gains up to that time.
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.
This tax information and impact note deals with changes to the carried interest rules for Capital Gains Tax announced at Autumn Budget 2017.
This measure deals with changes to the treatment of depreciatory transactions in a group of companies announced at Autumn Budget 2017.
This tax information and impact note deals with the removal of indexation allowance for corporate capital gains announced at Autumn Budget 2017.
This legislation removes the Income Tax reliefs on the receipt or buy-back of shares issued to an employee under an employee shareholder agreement made on or after 1 December 2016.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).