Policy papers and consultations

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.

• From: HM Revenue & Customs
• Updated: 20 July 2022

• Capital Gains Tax: Allowing relief on disposals of joint interests in land and private residences for limited liability partnerships and Scottish partnerships

  Who is likely to be affected Members in Limited Liability Partnerships…

• Draft legislation accessible version

  1 Relief on disposal of joint interests in land (1) In section 248A of…

This tax information and impact note details changes to the Dormant Assets Scheme.

• From: HM Revenue & Customs
• Updated: 27 October 2021

• Dormant Assets Scheme expansion

  Who is likely to be affected Individuals who have identified assets that…

This tax information and impact note is about the increase to the minimum qualifying period for Entrepreneurs’ Relief.

• From: HM Revenue & Customs
• Updated: 30 October 2018

• Capital Gains Tax: Entrepreneurs’ Relief: minimum qualifying period extension

  Who is likely to be affected Individuals who dispose of all or part of…

This tax information and impact note details new tests to the definition of a personal company for entreprenuers' relief.

• From: HM Revenue & Customs
• Updated: 29 October 2018

We are inviting views on the scheme for making payments on account of Capital Gains Tax when disposing of residential property.

• From: HM Revenue & Customs
• Updated: 6 July 2018

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.

• From: HM Revenue & Customs
• Updated: 6 July 2018

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.

• From: HM Revenue & Customs
• Updated: 6 July 2018

Partnerships.

• From: HM Revenue & Customs
• Updated: 14 September 2015

This Tax Information and Impact Note is about Capital Gains Tax and non-residents with UK property.

• From: HM Revenue & Customs
• Updated: 10 December 2014

This Tax Information and Impact Note is about denying Entrepreneurs’ Relief (ER) for disposals of goodwill to related companies.

• From: HM Revenue & Customs
• Updated: 3 December 2014

This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.

• From: HM Revenue & Customs
• Updated: 19 March 2014

This Tax Information and Impact Note explains a correction to Capital Gains rollover relief legislation covering proceeds on the disposal of a tangible asset which are reinvested in an intangible fixed asset.

• From: HM Revenue & Customs
• Updated: 19 March 2014

List of obsolete Statements of Practice for Capital Gains (individuals and companies).

• From: HM Revenue & Customs
• Updated: 1 January 2014

Exemptions for companies' gains on substantial shareholdings - sole or main benefit test - paragraph 5 schedule 7AC Taxation of Chargeable Gains Act 1992.

• From: HM Revenue & Customs
• Updated: 6 April 2002

Corporation Tax Self Assessment enquiries and chargeable gains valuations.

• From: HM Revenue & Customs
• Updated: 6 April 2002

Discovery assessments.

• From: HM Revenue & Customs
• Updated: 26 July 1991

Double taxation relief: chargeable gains.

• From: HM Revenue & Customs
• Updated: 4 November 1988

Partnership: assets owned by a partner.

• From: HM Revenue & Customs
• Updated: 31 March 1978

Company liquidations: shareholders' Capital Gains Tax.

• From: HM Revenue & Customs
• Updated: 31 March 1978

Part disposals of land.

• From: HM Revenue & Customs
• Updated: 31 March 1978