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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...
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…
Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first-year allowances.
Capital allowances are a type of tax relief for businesses. They let you…
You can claim capital allowances on items that you keep to use in your…
You can deduct the full value of an item that qualifies for annual…
If you buy an asset that qualifies for 100% first-year allowances you can…
Only companies can claim the super-deduction and 50% special rate…
Only companies can claim full expensing and the 50% first-year allowance.…
You can claim capital allowances on cars you buy and use in your business.…
Claim capital allowances on your: Self Assessment tax return if you’re a…
Form and guidance for capital payments and receipts return (CPR).
An overview of school capital funding, who it’s for, current and past allocations, how it’s calculated and spending guidance.
National statistics on the provisional outturn figures of local authority capital expenditure and receipts in 2022 to 2023 and forecast figures of local authority capital expenditure and receipts in 2023 to 2024.
Data for compiling the forecast estimates of local authority capital expenditure and financing for 2022 to 2023.
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 release will provide provisional outturn estimates of local authority capital expenditure and receipts in the financial year April 2018 to March 2019 and forecasts of local authority capital expenditure and receipts in the financial year April 2019 to March...
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