Capital Gains Tax and Investment Income


The CIOT comments sent to HMRC on FB 2018-19 Clause 6 Schedules 1-2 Disposal of assets by non-UK residents and payments on account.

The CIOT comments sent to HMRC on FB 2018-19 Clause 15 Entrepreneurs' relief - company ceasing to be individual's personal company.

Following discussions between CIOT and HMRC over the last few months, HMRC have made some changes to their guidance in the Company Taxation Manual on the Targeted Anti-Avoidance Rule (TAAR) contained in s396B ITTOIA 2005.  

Correspondence with HMRC in 2012 in relation to a payment or transfer pursuant to a court order.

The CIOT comments on the HMRC consultation Capital Gains Tax: Payment window for residential property gains.

The CIOT response to the HMRC consulation document Allowing Entrepreneurs' Relief on gains before dilution.

The CIOT response sent to HMRC on the consultation document Extension of offshore time limits.

The CIOT comments sent to HMT on Financing growth in innovative firms: Enterprise Investment Scheme knowledge-intensive fund.

Finance (No 2) Act 2017 introduced very significant changes to the taxation of non-UK domiciliaries.

Ahead of  tonight’s (5/3/18) CIOT/IFS debate: Business tax reliefs - corporate welfare or essential elements of the tax system? one of the panellists, Helen Miller, Associate Director at IFS, sets out some of the issues.