NRCGT

There were a few points of detail in relation to capital gains taxes, which will have fairly narrow application but are still of interest. Sales to Employee Ownership Trusts (EOTs) will now only qualify for 50% CGT relief rather than 100%. Changes...

The rules contain a welcome disparity for corporate investors, as Sean Maxwell (Tolley) explains.

The First-tier Tribunal has not taken a consistent approach in deciding whether or not there is a reasonable excuse for non-resident capital gains tax (NRCGT) being filed late.