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What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
Capital Gains Tax is a tax on the profit when you sell (or ‘dispose of’)…
You pay Capital Gains Tax on the gain when you sell (or ‘dispose of’):…
You only have to pay Capital Gains Tax on your overall gains above your…
There are special rules for Capital Gains Tax on gifts or assets you…
You need to pay Capital Gains Tax when you sell an asset if your total…
You do not get a bill for Capital Gains Tax. You must work out if your…
You may pay a different rate of tax on gains from residential property…
You can report losses on a chargeable asset to HM Revenue and Customs…
You need to collect records to work out your gains and fill in your tax…
Your gain is usually the difference between what you paid for your asset…
Form and guidance for capital payments and receipts return (CPR).
Form and guidance for capital estimates return.
On 1 October 2013, CfEL transferred its operations and staff to the Department for Business, Innovation and Skills (BIS) to be part of the British Business Bank programme . Capital for Enterprise Limited (CfEL) was the government’s main delivery agency...
An overview of school capital funding, who it’s for, current and past allocations, how it’s calculated and spending guidance.
Guidance and forms covering how to claim capital allowances. Including allowances for structures, buildings, plant and machinery, and selling assets.
Estimates of the UK's capital stock, which represents the value of all fixed assets in the economy, and the consumption of fixed capital, which is the decline in the value, or depreciation, of fixed assets in the UK economy.
Use these rates and allowances for Capital Gains Tax to work out your overall gains above your tax-free allowance, known as the annual exempt amount.
The data in the live table are updated every quarter with actual capital expenditure and receipts. This data will be for April to June 2019
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