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TAXline

Practical insights and articles from ICAEW’s Tax Faculty

MTD for income tax is here

Individuals with combined gross income from sole trades or property over £50,000 must now keep digital accounting records and submit quarterly updates to HMRC. 

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Follow the numbers: capital gains tax

  • Article
  • 21 Sep 2026
  • ICAEW
ICAEW’s Tax Faculty considers the extent to which changes in the annual exempt amount (AEA) announced in 2022 have contributed to the record amount of capital gains tax (CGT) paid for 2024/25.
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