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Capital gains tax - practical guidance

Practical guidance from ICAEW's Tax Faculty on capital gains tax (CGT) in the UK tax regime.

TAXguide 01/17: Let property

09-07-2018

This TAXguide provides guidance on the tax issues connected with let property from the point of view of the landlord. It concentrates on residential property and is aimed at practitioners who are advising individuals who have bought property as an investment, rather than commercial property development businesses. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 07/18: Deemed domicile changes – trust protections

27-03-2018

Finance (No 2) Act 2017 introduced significant changes to the taxation of foreign domiciliaries. In TAXguide 06/18 ICAEW, STEP, the CIOT and the Law Society have published questions and draft suggested answers to highlight and consider areas of uncertainty in the statutory provisions for trust protections. Read a summary and download the full guide.

TAXguide 06/18: Rebasing and CGT foreign capital losses election

27-03-2018

Finance (No 2) Act 2017 introduced significant changes to the taxation of foreign domiciliaries. In TAXguide 06/18 ICAEW, STEP, the CIOT and the Law Society have published questions and draft suggested answers to highlight and consider areas of uncertainty in the statutory provisions for rebasing and the changes to the CGT foreign capital losses election. Read a summary and download the full guide.

TAXguide 12/15

06-11-2015

Reforms to the Taxation of Non Domiciles - Meeting notes

TAXGUIDE 08/15

16-09-2015

Non-domiciliary announcements made at summer budget 2015

TAXguide 07/15

14-09-2015

Finance Act 2015 Changes to entrepreneurs' relief

TAXguide 03/13

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08-03-2015

Legitimate expectation and reliance on HMRC Guidance - the minutes of two meetings between concerned external stakeholders and HMRC on Mansworth v Jelley and general surrounding issues.

TAXguide 01/12

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25-01-2015

The aim of this TAXGUIDE is to provide guidance on some of the practical points that members have encountered on the application of entrepreneurs' relief (ER). Guidance published by the Tax Faculty on 25 January 2012.