Capital Gains Tax - Reliefs

Below is a selection of our most recent updates on this subject.

< Back

Entrepreneurs' Relief

Impact of investments and 'held cash' in a business
Friday, February 24, 2012

Entrepreneurs' Relief

Increased relief of interest to entrepreneurs
Friday, July 23, 2010

Second-Hand Life Policies And A Cgt Avoidance Scheme

Drummond-v-HMRC: CGT avoidance scheme involving the use of non-qualifying life assurance policies: The interaction of sections 37 and 39 TCGA 1992 led to a CGT loss: The Court of Appeal held that the loss was an artificial one based on an avoidance scheme: Leave to appeal to the House of Lords has been refused.
Tuesday, September 29, 2009

Entrepreneurs Relief

A summary of the associated disposal rules for entrepreneurs relief purposes
Friday, November 21, 2008

Entrepreneurs Relief

A reminder of some key qualifying conditions
Tuesday, November 18, 2008

Entrepreneur'S Relief

Entrepreneur's relief as a catalyst for potentially business generating conversations
Tuesday, July 01, 2008

Property Owned By The Owner But Used By The Business

Entrepreneur relief conditions for associated disposals
Thursday, June 19, 2008

Entrepreneurs' Relief

Important qualifying conditions
Wednesday, June 11, 2008

Using Eis To Minimise Cgt

Investing in an EIS could enable an investor to claw back previously paid CGT and suffer an 18% rate at a later date instead.
Wednesday, June 11, 2008

Check The Trustees' Annual Cgt Exemption

Check the trustees' annual CGT exemption
Monday, April 21, 2008

• 
• 
•