HMRC have updated their guidance on Managing your client’s Capital Gains Tax on UK property account, which advises on “how to ask for authorisation, manage your client’s account and how to send returns as an agent”.
Updated information has been added regarding registering for a CGT on UK property account.
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.