Capital Gains Tax and Investment Income

 


The CIOT comments on Clause 1 Capital gains tax: relief on disposal of private residence published for consultation on 11 July 2019.

The CIOT response to the HMT call for evidence on Social Investment Tax Relief (SITR).

This update provides some background to and information about HMRC’s letters and some guidance to help members decide the most appropriate way to respond if a client receives one of the letters.

The CIOT response to the HMRC consultation on Private Residence Relief: changes to the ancillary reliefs.

HMRC has provided comments on the Q&As relating to rebasing and the adjustments to the CGT foreign capital losses election.

HMRC has provided comments on the Q&As relating to the extension of IHT to overseas property representing UK residential property interests.

The CIOT comments sent to HMT on the Stamp Duty Land Tax: non-UK resident surcharge consultation.

HMRC has provided comments on the Q&As relating to mixed fund cleansing. 

The CIOT comments on the the HMRC consultation The Taxation of Trusts: A Review.

The CIOT response to the HMRC call for evidence on Amendments to Tax Returns.