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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). 9 July 2014
  • 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. 9 July 2014
  • 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. 9 July 2014
  • 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. 9 July 2014
  • 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. 9 July 2014
  • Mansworth v Jelley 19 March 2014

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