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Capital gains tax

Calculating and reporting capital gains is a specialised area that requires expertise and up-to-date knowledge. On this page you can access articles, books and online resources providing tax news, financial data and key documentation.

What's on this page?

  • Online articles
  • Useful links
  • Articles and books in the Library collection

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

Capital allowances 2016-17
(Claritax, 2016)
A practical guide to the complexities of UK capital allowances, with numerous specific examples.

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.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Useful links

ICAEW

Share histories
The Library & Information Service can help you find capital histories, 1982 share prices and other financial data.

Tax news: CGT
The latest news and analysis from the Tax Faculty blog.

GOV.UK

Capital Gains Tax
General guidance on personal CGT , with information on reliefs and the calculation of gains.

Capital Gains Tax rates and annual tax-free allowances
Overview of CGT to help you determine what you need to pay.

Forms and helpsheets for Capital Gains Tax
Self-assessment forms and other documentation.

Shares and assets valuation
Guidance on the valuation of unquoted shares for tax purposes.

Negligible value agreements
Shares or securities formerly quoted on the London Stock Exchange which have been declared of Negligible Value.

Other resources

Property market report 1982
Prepared by the Valuation Office Agency, this is as useful source of historical 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.

Articles and books

Our collection includes tax annuals, recent CGT articles and other useful material.

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.

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 web chat or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.