Information about Capital Gains Tax has moved to the GOV.UK website
Exemptions: Business investment relief: Disposal proceeds
Exemptions: Business Investment Relief: An Introduction
Exemptions: Business investment relief: Order of disposals: Qualifying and non qualifying investments
Toolkit for 2013-14 Trust and Estate Tax Returns
ATED 1 Page 1 HMRC 02/14 How to fill in this form This form is designed to be downloaded and saved on your computer and filled in on screen. When you have filled it in, you will need to print it, then sign and date the …
How trustees can claim tax reliefs and deduct trust management expenses
Offshore Penalties - Questions and answers
Budget Day documents
All guidance manuals available arranged alphabetically
Exemptions: Business investment relief: Condition A - Eligible Trading Company (s809VD(2) ITA2007)
UK/NETHERLANDS INCOME AND CAPITAL GAINS TAX CONVENTION SIGNED 07 NOVEMBER 1980
Explains how chargeable gains or losses on derivative contracts relating to land or tangible moveable property are calculated
A guidance note outlining the main changes to the return and supporting notes
This page of the Savings and Investment Manual explains the taxation of pension fund pooling schemes that are unauthorised unit trusts (page 4 of 4).
This page of the Savings and Investment Manual explains the taxation of unauthorised unit trusts (page 4 of 10).
Introduction to the Enterprise Investment Scheme
This page of the Savings and Investment Manual explains the taxation of excluded unauthorised unit trust schemes.
RDRM34060 - Remittance Basis: Exemptions: Relevant services provided in the UK - location of overseas property Sections 275 to 275C TCGA 1992 apply in determining whether an asset is situated outside the UK - CG …
CFM55120 - Derivative contracts: chargeable gains on derivatives: property based total return swaps: example Property based total return swap - example applying to contracts entered into on or after 1 August 2004 in …