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Capital gains tax

Calculating and reporting capital gains is a specialist area that requires expertise and up-to-date knowledge. On this page you can access a range of articles, books and online resources providing quick links to tax news, background information and key documentation.

What's on this page?

  • Information and services
  • ICAEW and HMRC useful links
  • Other resources: reports and guides

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com
T  +44 (0)20 7920 8620
F  +44 (0)20 7920 8621

Featured book

Property capital gains tax: how to pay the absolute minimum CGT on rental properties and second homes
Bayley, C. (Taxcafe, 2013, 137 pages)
The book explains how property capital gains tax is calculated and how you can drastically reduce your tax bill. Intended for those who own rental properties and second homes. To borrow this book please contact the Library.

Featured tax digest

Capital gains tax planning 
Seal, P. (Wolters Kluwer, 2014, 41 pages)
June 2014 tax digest - aims to provide a set of tools to give clients appropriate advice on transactions subject to capital gains tax. To borrow this book please contact the Library.

Enquiry service

The enquiry team at the ICAEW Library & Information Service can help if you need to track down a specific piece of information, a publication or a tax case. We can also help with longer research enquiries. We have access to a wide range of print and online resources, including specialist tax databases.

We can also provide details of capital histories, 31 March 1982 share values, dividends and distributions through our company research services.

Contact us by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.

Articles and books

Our collection includes key tax annuals, recent articles on developments in capital gains tax and other books on this area.

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Find more articles

The ICAEW Library & Information Service provides access to a range of articles in full text from leading business, finance and management journals. This resource is available to ICAEW members, ACA students and other entitled users.

You will need to be logged-in to the website to access the full range of articles available online.

Useful links

ICAEW

Tax news: CGT
The latest news items and alerts from the Tax Faculty.

HMRC

Capital Gains Tax
Guidance from HMRC, including information on calculating capital gains or losses and on using reliefs.

Capital Gains Tax rates and annual tax-free allowances
Current and recent tax rates, details of tax-free allowances and a summary of Budget changes.

Forms and helpsheets for Capital Gains Tax
Supplementary notes and forms on trusts and estate capital gains and post-transaction valuation checks.

Shares and Assets Valuation
Guidance on the valuation of unquoted shares.

Shares of negligible value
The Negligible Value list gives ‘shares or securities formerly quoted on the London Stock Exchange, which have been officially declared of negligible value for the purposes of a claim under S24(2) Taxation of Chargeable Gains Act 1992 by the Shares and Assets Valuation Office’.

Other resources

Property market report 1982
Report prepared by the Valuation Office Agency as a source of historic property values across England, Scotland and Wales. The report covers:

  • agricultural land values
  • residential building land values
  • industrial building land values
  • housing values with vacant possession and subject to tenancy
  • office values
  • warehouse values.

Money, tax and benefits: Capital Gains Tax
Consumer guide from Directgov listing when capital gains tax is applicable, current tax rates and giving links to further information.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.

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