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CGT


Allam: new light on the test for trading activities premium
Card image Pete Miller
Pete Miller (The Miller Partnership) examines a recent Upper Tribunal decision on a key test for business asset disposal relief.
7 January 2022
Hargreaves: withholding tax on rollover funding under scrutiny starpremium
Card image Dominic Stuttaford
Card image Sofia Casselbrant
Dominic Stuttaford and Sofia Casselbrant (Norton Rose Fulbright) consider the FTT’s decision in Hargreaves and its implications for the UK withholding tax regime.
24 November 2021
Private residence relief: what is a residence?
Card image Peter Vaines
A lack of clarity on the central issue.
3 February 2021
Back to basics: Employee ownership trusts premium
Card image Oliver Dewdney
Oliver Dewdney (Smith & Williamson) provides a guide to this alternative ownership structure.
27 January 2021
Back to basics: Incorporation relief premium
Card image Ben Handley
Card image Chris Holmes
Chris Holmes and Ben Handley (BDO) provide a practical guide to one of the oldest statutory CGT reliefs that is subject to some strict conditions and restrictions.
14 January 2021
How to handle venture capital tax reliefs premium
Card image Mark Ward
Mark Ward (BDO) explains the qualifying conditions, benefits for investors and practical points when claiming relief.
3 December 2020
Simplifying CGT by design: the OTS pushes for neutrality premium
Card image Chris Sanger
Chris Sanger (EY) considers the Office of Tax Simplification’s first report that looks at the policy design and principles underpinning capital gains tax.
26 November 2020
CGT rate changes: what’s ahead for private equity managers? premium
Card image May Smith
Card image Emily Szasz
Emily Szasz and May Smith (Freshfields Bruckhaus Deringer) consider the potential impact of these changes on private equity funds and their management teams.
17 September 2020
Self’s assessment: who gains – and how should we tax them?
Card image Heather Self

In our continuing series, Heather Self examines tax issues reported in the national media. This week, is it time to review CGT?

1 June 2020
Comment: How to reform inheritance tax
Card image Emma Chamberlain
Taxing wealth better requires some radical reforms, writes Emma Chamberlain (Pump Court Tax Chambers).
24 February 2020
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