Policy papers and consultations

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 how the Seed Enterprise Investment Scheme and the associated Capital Gains Tax relief for re-investing gains in SEIS shares will be made permanent.

• 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

Employee shareholder status: Capital Gains Tax exemption, income tax and National Insurance Contributions treatment

• From: HM Revenue & Customs
• Updated: 16 July 2013

Offshore penalties: updating territory designations

• From: HM Revenue & Customs
• Updated: 4 July 2013

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

Self assessment enquiries and Capital Gains Tax valuations.

• From: HM Revenue & Customs
• Updated: 6 April 1999

Compulsory acquisition of freehold or extension of lease by tenant.

• From: HM Revenue & Customs
• Updated: 6 April 1993

Valuation of assets in respect of which Capital Gains Tax gifts holdover relief is claimed.

• From: HM Revenue & Customs
• Updated: 26 October 1992

Accident insurance policies - chargeable events and gains on policies of life insurance.

• From: HM Revenue & Customs
• Updated: 3 July 1992

Discovery assessments.

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

Losses on irrecoverable loans in the form of qualifying corporate bonds: loss on early redemption.

• From: HM Revenue & Customs
• Updated: 6 December 1990

Company's purchase of own shares: capital gains treatment of distribution received by corporate shareholder.

• From: HM Revenue & Customs
• Updated: 19 April 1989

Rebasing and indexation: shares held at 31 March 1982.

• From: HM Revenue & Customs
• Updated: 25 March 1989

Partnerships: further extension of statement of practice D12.

• From: HM Revenue & Customs
• Updated: 1 February 1989

Double taxation relief: chargeable gains.

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

Relief for replacement of business assets: employees and office-holders.

• From: HM Revenue & Customs
• Updated: 21 August 1986

Foreign bank accounts.

• From: HM Revenue & Customs
• Updated: 19 December 1984

Exercise of a power of appointment or advancement over settled property.

• From: HM Revenue & Customs
• Updated: 11 October 1984

Rollover relief for replacement of business assets: trades carried on successively.

• From: HM Revenue & Customs
• Updated: 18 September 1981