﻿<?xml version="1.0" encoding="utf-8"?><rss version="2.0"><channel><title>The Chartered Institute of Taxation: Capital Gains Tax</title><link>http://www.tax.org.uk/tax-policy/Topics/CGT/?WBCMODE=PresentationPublishedyearyearyearyear%2cPresentationPublishedyearyearyearyear.rss</link><description /><item><title>CGT Section 10A - share and non-residents</title><link>http://www.tax.org.uk/tax-policy/Topics/CGT/CGT_S10A.htm?WBCMODE=PresentationPublishedyearyearyearyear%2cPresentationPublishedyearyearyearyear.rss</link><description>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.</description><pubDate>Tue, 26 Feb 2013 11:52:00 GMT</pubDate><guid>http://www.tax.org.uk/23VAsVvzJT0OnNiscihGvnA-3d-3d</guid><author>The Chartered Institute of Taxation</author></item><item><title>Seed Enterprise Investment Scheme (SEIS): CGT Re-investment Relief clarification</title><link>http://www.tax.org.uk/tax-policy/Topics/CGT/130115_SEIS.htm?WBCMODE=PresentationPublishedyearyearyearyear%2cPresentationPublishedyearyearyearyear.rss</link><description>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.</description><pubDate>Tue, 15 Jan 2013 11:09:00 GMT</pubDate><guid>http://www.tax.org.uk/2kZ8t4QelUkGLrY8AKnFc8Q-3d-3d</guid><author>The Chartered Institute of Taxation</author></item><item><title>Mansworth v Jelly</title><link>http://www.tax.org.uk/tax-policy/Topics/CGT/MvJ/?WBCMODE=PresentationPublishedyearyearyearyear%2cPresentationPublishedyearyearyearyear.rss</link><pubDate>Fri, 04 Feb 2011 11:00:00 GMT</pubDate><guid>http://www.tax.org.uk/2kXxlQho9n0qu0nOSE4FH3Q-3d-3d</guid><author>The Chartered Institute of Taxation</author></item><item><title>Entrepreneurs' Relief (ER)</title><link>http://www.tax.org.uk/tax-policy/Topics/CGT/ER.htm?WBCMODE=PresentationPublishedyearyearyearyear%2cPresentationPublishedyearyearyearyear.rss</link><description>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.</description><pubDate>Mon, 13 Feb 2012 10:01:00 GMT</pubDate><guid>http://www.tax.org.uk/2tlcnIYl1hUeCmfzaHULSKQ-3d-3d</guid><author>The Chartered Institute of Taxation</author></item><item><title>CGT: Beneficiary's CGT position on winding-up a trust created by will</title><link>http://www.tax.org.uk/tax-policy/Topics/CGT/CGTwinding-upatrustcreatedbywill.htm?WBCMODE=PresentationPublishedyearyearyearyear%2cPresentationPublishedyearyearyearyear.rss</link><description>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.</description><pubDate>Thu, 10 Feb 2011 11:22:00 GMT</pubDate><guid>http://www.tax.org.uk/2g6XEkTnlPUamJoH8aCMIWw-3d-3d</guid><author>The Chartered Institute of Taxation</author></item></channel></rss>
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