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Capital gains tax - articles

Features and articles from ICAEW related to capital gains tax (CGT) in the UK personal tax regime.

Self assessment tax returns for cryptoasset holders

ICAEW 09-01-2024

Individuals who received, sold or exchanged cryptoassets may be subject to income tax or capital gains tax (CGT) that should be reported on a self assessment tax return, due by 31 January 2024.

Tax advantages and pitfalls of an earn-out

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ICAEW Taxline 01-12-2023

James Moore describes the use of an earn-out in M&A transactions and highlights the risk of reclassification as earnings.

Tax advantages and pitfalls of an earn-out

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ICAEW Taxline 01-12-2023

James Moore describes the use of an earn-out in M&A transactions and highlights the risk of reclassification as earnings.

The substantial shareholding exemption and degrouping charges

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ICAEW Taxline 03-11-2023

Peter Rayney examines the vexatious ‘M Group Holdings’ degrouping gains case and considers how companies could avoid the pitfalls.

The substantial shareholding exemption and degrouping charges

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ICAEW Taxline 03-11-2023

Peter Rayney examines the vexatious ‘M Group Holdings’ degrouping gains case and considers how companies could avoid the pitfalls.

Development land tax pitfalls – deferred consideration

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Julie Butler Farming and Rural Business Community News 27-10-2023

Despite all the news about the housing sector slowing down, the demand for farmland for development has remained strong, with reduced profit margins due to costs. Tax on the sale of land for development can be very complicated. In most cases the gain on the sale of land should be chargeable to capital gains tax (CGT) but in some cases the profit can be charged to income tax and this takes considerable planning in advance.

Home loan schemes under the spotlight

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Andrew Cockman Taxline 29-09-2023

Andrew Cockman reviews the recent Elborne First-tier Tribunal decision and considers the practical impacts the case may have for practitioners with clients who still have home loan schemes in place.

Home loan schemes under the spotlight

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Andrew Cockman Taxline 29-09-2023

Andrew Cockman reviews the recent Elborne First-tier Tribunal decision and considers the practical impacts the case may have for practitioners with clients who still have home loan schemes in place.

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