CGT

HMRC has added two new CGT calculators to its ‘calculators and tools’ page on GOV.UK. These are the:

capital gains tax shares calculator; and
capital gains tax property calculator.

Mike Lane

Mike Lane (Slaughter and May) examines a recent First-tier Tribunal decision which appears to contain key errors on some fundamental points of tax law.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

Serena Lee

Stuart Sinclair

Stuart Sinclair and Serena Lee (Akin Gump) explain the tax issues for investors in companies operating on the UK Continental Shelf.

HMRC is consulting until 6 June 2018 on the introduction of a new requirement to make a payment on account of CGT due on disposals of residential property within 30 days of completion.

Pete Miller

Pete Miller (The Miller Partnership) provides an expert guide.

James Hamon

Mark Brailsford

To QCB or not to QCB? Mark Brailsford and James Hamon (Berwin Leighton Paisner) review the judgment in Trigg on whether bonds were QCBs, and consider the wider impact on statutory interpretation.

Cathya Djanogly

Was there a disposal for CGT purposes?

Paul Davison

Calum Young

Paul Davison and Calum Young (Freshfields Bruckhaus Deringer) examine a recent tribunal decision which placed pivotal importance on the residency of the taxpayer’s spouse.

Cathya Djanogly

CGT scheme failed

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