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.
Information and services
Enquiry service
Our expert enquiry team can help answer your technical and research questions. The enquiry service is available to all ICAEW members and students – simply contact us and we will respond within 24 hours.
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 delivery service.
Find more articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
ICAEW
Tax Faculty
The faculty is the voice of ICAEW on tax. It offers technical publications and newsletters, guidance notes, thought leadership, events and seminars and supports an online community of tax professionals.
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
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're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone 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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