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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.

Changes in capital gains tax on private residences

Rebecca Benneyworth Taxline 12-08-2019

Rebecca Benneyworth, vice chairman of the Tax Faculty, explores the forthcoming changes to capital gains tax on private residences, focusing on the 30-day payment window and giving practical examples.

Spring Statement 2018 summary

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Jane Moore Taxline 09-04-2018

Jane Moore summarises the tax announcements from 2018’s Spring Statement.

Time limits for offshore non-compliance

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Jane Moore, Tax Faculty Taxline 16-03-2018

Jane Moore considers the government’s plan to extend the assessment time limits for offshore non-compliance, detailing the key points to note and the reasons for the change.

New rules for non-UK resident trusts

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Lynnette Bober, Tax Faculty Private Client Committee Taxline 15-01-2018

Lynnette Bober tackles the complexities of the trust protection rules following changes to the anti-avoidance provisions for non-UK resident trusts introduced by Finance (No. 2) Act 2017 and Finance Act 2018

Finance (No. 2) Act 2017: a summary

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Lindsey Wicks Taxline 15-01-2018

Lindsey Wicks takes a look at what it contains, including information on income tax, investments, trading and property businesses, corporation tax, chargeable gains, domicile and overseas property, disguised remuneration, capital allowances, indirect taxes, reporting and record-keeping, avoidance and more.

Changes affecting foreign domiciliaries and trusts

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Lynnette Bober, Tax Faculty Private Client Committee Taxline 29-11-2017

Lynnette Bober, deputy chairman of the Tax Faculty’s Private Client Committee, explains the 2017 changes affecting foreign domiciliaries and trusts and how we got there.

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