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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.

HMRC Update confirms changes to code out of self-assessment debt

Anita Monteith 17-02-2020

17 February: In its latest Agent Update, HMRC has confirmed changes to collection of self-assessment debt, offered opportunities for agents to test new systems and published reminders for non-resident corporate landlords becoming liable to corporation tax from April 2020.

Is the writing on the wall for entrepreneurs’ relief?

10-02-2020

10 February 2020: whispers of reforms to entrepreneurs’ relief in the upcoming Budget have brought out supporters and detractors to the current regime. But what benefits does the controversial relief bring to business? And what good would scrapping it do?

An update on the Higgins case on private residence relief

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Gillian Banks Taxline 31-01-2020

Gillian Banks of PwC follows up on her August 2017 article on the Higgins case regarding private residence relief, which has since been found in Higgins’ favour in the Court of Appeal.

Book reviews: two property tax publications

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Sue Moore Taxline 31-01-2020

Sue Moore reviews two property tax publications: Property Tax Planning 16th Edition by Andrew Crossman and Buy-to-Let Property Tax Handbook Second Edition by Mark McLaughlin.

Testing new CGT 30-day reporting system

Anita Montieth 12-01-2020

12th January - HMRC are recruiting agents and their clients to test the new CGT 30-day reporting and payment system which is to be implemented from April 2020

Exploring the tax treatment of the main home upon divorce

Sofia Thomas Taxline 10-01-2020

Sofia Thomas explains the tax treatment of the main home on divorce or separation, covering the reduction in period of deemed occupation, loss of lettings relief, changes to the transfer of ownership provisions and making an election, among other things.

Book review: Slevin’s Guide to Entrepreneurs’ Relief

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Sue Moore 03-01-2020

Sue Moore reviews Slevin’s Guide to Entrepreneurs’ Relief, issue 11, by Kevin Slevin – a taxation specialist. She describes it as a thorough exploration of the complex and ever-evolving relief.

SDLT mixed use – beware the traps

Farming and Rural Business Community 13-12-2019

A recent case has shown how increasingly punishing HMRC are being over the 'mixed-use' rate for Stamp Duty Land Tax.

A limited period of time

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Rachael Dronfield Taxline 29-11-2019

Rachael Dronfield examines a First-tier Tribunal decision concerning whether a minimum period applies to holding an interest in possession for entrepreneurs’ relief.

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