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HMRC Indexation Allowance rates from 1 January 2015 to December 2017 to calculate the chargeable gains of companies or organisations.
This tax information and impact note applies to individuals, trusts and personal representatives who pay Capital Gains Tax.
Find out about changes to Capital Gains Tax and Company Share Option Plan (CSOP) rules from 6 April 2023, and when to make a valuation request.
Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it
This helpsheet gives information about capital gains and the Venture Capital Trust (VCT) Scheme for investors.
Find helpsheets, forms and notes to help you fill in the capital gains pages of your Self Assessment tax return.
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 tax information and impact note applies to individuals considering the acquisition of shares in unlisted trading companies.
Find out what income your community amateur sports club (CASC) needs to pay tax on
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 applies to individuals (including partners in a firm) who transfer their business to a close company and become or remain a participator in the acquiring company.
This measure ensures that HMRC does not have little or no time in which to assess tax due, or taxpayers to claim allowable losses, where there is a delay between an unconditional contract being entered into and an asset being...
This measure is about disposals of interest in non-residential UK property and changes to payments on account for Capital Gains Tax to within 30 days of the sale or disposal of a residential property.
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