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This tax information and impact note applies to individuals who receive payments from non-resident trusts.
A technical consultation on the Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations 2022.
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.
This tax information and impact note details the change to the time limit for making Capital Gains Tax payments on property disposals.
This second report considers key practical, technical and administrative Capital Gains Tax issues.
This tax information and impact note is about Capital Gains Tax relief for gifts of business assets.
This tax information and impact note is about maintaining the Capital Gains Tax annual exempt amount.
This new report highlights ways Capital Gains Tax can distort behaviour, and sets out a framework of policy choice about the design of the tax for government.
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.
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