Skip navigation |

Capital Gains Tax

  • Mixed Partnerships and incorporation relief - CIOT comments The CIOT comments, sent to HMRC on 2 May 2014, regarding mixed partnerships and incorporation relief (TCGA 1992 section 162). 19 May 2014
  • Mansworth v Jelley 20 August 2013
  • CGT Section 10A - share and non-residents CIOT comments, sent to HMRC on 14 February 2013, regarding CGT section 10A shares and non-residents. Also available are the CIOT's previous comments and HMRC's reply. 26 February 2013
  • Seed Enterprise Investment Scheme (SEIS): CGT Re-investment Relief clarification Following recent press reports that CGT reinvestment relief for a qualifying SEIS investment is to be extended for another tax year to 2013/14, we have sought clarification from HMRC. HMRC have confirmed that there has been no recent change in Government policy or legislation. 15 January 2013
  • Entrepreneurs' Relief (ER) HMRC have agreed that the answers to some of the technical questions on the operation of ER raised with HMRC via the CGT Liaison Group (an HMRC forum) may be published. HMRC expect to incorporate the content of the answers into the HMRC CG manual. Further answers to outstanding technical questions will be posted here as they become available. 13 February 2012
  • CGT: Beneficiary's CGT position on winding-up a trust created by will The CIOT has written to HMRC to clarify HMRC's view of a beneficiary's CGT position on winding-up a trust created by will. The substance of the question put to HMRC is set out below. HMRC have confirmed that their response may be published. 10 February 2011
 
 

We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we'll assume that you are happy to receive all cookies on the The Chartered Institute of Taxation website. To find out more about the cookies, see our privacy policy.