For an overview of recent HMRC guidance generally, see our summary here.
On topics that are specifically CGT-related, HMRC have published new helpsheets on the following:
- Capital Gains Tax relief on gifts and similar transactions (Self Assessment helpsheet HS295);
- Temporary non-residents and Capital Gains Tax (Self Assessment helpsheet HS278);
- Capital Gains Tax and employee share schemes (Self Assessment helpsheet HS287);
- Capital Gains Tax and Enterprise Investment Scheme (Self Assessment helpsheet HS297);
- Private Residence Relief (Self Assessment helpsheet HS283);
- Business Asset Roll-over Relief (Self Assessment helpsheet HS290);
- Trusts and Capital Gains Tax (Self Assessment helpsheet HS294);
- Capital Gains Tax and Debts (Self Assessment helpsheet HS296);
- Venture Capital Trusts and Capital Gains Tax (Self Assessment helpsheet HS298);
- Capital Gains Tax land and leases (Self Assessment helpsheet HS292);
- Capital Gains Tax when someone dies (Self Assessment helpsheet HS282);
- Non-resident trusts and Capital Gains Tax (Self Assessment helpsheet HS299);
- Chattels and Capital Gains Tax (Self Assessment helpsheet HS293);
- Capital Gains Tax, share reorganisations and company takeovers (Self Assessment helpsheet HS285);
- Capital Gains Tax, civil partners and spouses (Self Assessment helpsheet HS281);
- Partnerships and Capital Gains Tax (Self Assessment helpsheet HS288);
- Self Assessment: Partnership disposal of chargeable assets (SA803);
- Business Asset Disposal Relief (Self Assessment helpsheet HS275);
- Shares and Capital Gains Tax (Self Assessment helpsheet HS284); and
- Self Assessment: Capital gains summary (SA108).
Related content from Claritax Books
Written for accountants and other tax advisers at an intermediate level, Capital Gains Tax is built firmly on a foundation of statutory rules and case law principles. It is illustrated throughout with practical examples, and most chapters include a summary of pitfalls and planning points.
