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Searching Content indexed under Capital Gains Tax by Deloitte LLP ordered by Published Date Descending.
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The Budget, In Full | Autumn Budget - November 2017
A small number of technical changes are being introduced to the regime on hybrid and other mismatches (the regime having taken effect from 1 January 2017).
UK
23 Nov 2017
2
Spring Budget 2017 Analysis – Offshore Property Developers
New legislation relating to profits from trading in and developing land in the UK was announced at Budget 2016 and took effect for disposals of property on or after 5 July 2016.
UK
9 Mar 2017
3
Spring Budget 2017 Analysis - Corporation Tax And Income Tax: Appropriations To Trading Stock
Under current law, where a business subject to corporation tax or income tax reallocates an existing asset into its trading stock, the basic rule is that there is a deemed market value disposal of the asset...
UK
9 Mar 2017
4
CGT – Entrepreneurs' Relief On Associated Disposals
Where Entrepreneurs' Relief (‘ER') is available on the disposal of a business or interest in a business, taxpayers may pay a reduced rate of capital gains tax (‘CGT') at 10% on qualifying gains up to a lifetime limit of £10m of gains.
UK
16 Mar 2016
5
CGT – Rate Reductions
The rate at which individuals, trustees and personal representatives pay capital gains tax (‘CGT') will reduce. At the moment, all of these pay CGT at 28%, except individuals who are basic rate income tax payers, who pay CGT at 18%.
UK
16 Mar 2016
6
Deloitte's Budget 2014 Coverage
Deloitte's Budget 2014 Coverage
UK
20 Mar 2014
7
Extension Of The Annual Tax On Enveloped Dwellings
Whilst a consultation document was expected on the extension of capital gains tax to non-UK resident owners of UK residential property (see below), the Chancellor also stood up today and announced an extension of the tax regime relating to ‘high value residential property’ owned by companies, partnerships with corporate members and collective investment schemes (non-natural persons) to properties worth more than £500,000
UK
19 Mar 2014
8
Non-residents
Nicola Roberts, a tax partner at Deloitte, comments: There have been two measures included in today’s Budget notes relating to the taxation of non-UK resident individuals.
UK
19 Mar 2014
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