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CGT


Pete Miller (The Miller Partnership) answers a query on whether entrepreneurs’ relief will be available when an industrial design company is sold in the future.

According to accountancy firm UHY Hacker Young, taxpayers saw a 43% jump in their capital gains tax (CGT) bills last year, paying £5.5bn in CGT in 2013/14 – up from £3.4bn the year before.

Flip-flop II scheme found effective

Whether PPR available on land

Whether payment to facilitate sale deductible for CGT

Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review the latest private client developments that matter.
 
Budget changes raise the effective rate of CGT. Some might feel that the rules are being changed mid-game, writes Graham Chase (Olswang).
 

Was a payment made because of an employee’s disability?

The computation of CGT and lost deposits

The new CGT charge on non-residents is now in effect, but practical issues remain surrounding its valuation and collection, writes Peter Vaines (Squire Patton Boggs).

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