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CGT


Andrew Goldstone and Charlie Sosna (Mishcon de Reya) review recent private client tax developments that matter.

In the year to March 2015, HMRC collected an additional £154m from investigations into unpaid CGT, according to London-based law firm Collyer Bristow.

No Moore relief. Experts at BKL Tax review a recent tribunal decision.

CGT avoidance on the redemption of loan notes

Pete Miller (The Miller Partnership) examines HMRC’s win in Hancock, where the Upper Tribunal decided that a redemption of loan notes had triggered a charge to CGT.
 
Philip Paur (Deloitte) examines further changes affecting share incentives for internationally mobile employees, which take effect from April.
 

CGT on the redemption of loan notes

Payment by a shareholder to his company

Pete Miller (The Miller Partnership) answers a query on whether entrepreneurs’ relief will be available when an industrial design company is sold in the future.

According to accountancy firm UHY Hacker Young, taxpayers saw a 43% jump in their capital gains tax (CGT) bills last year, paying £5.5bn in CGT in 2013/14 – up from £3.4bn the year before.

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