HMRC Briefs issued on or after 1 January 2009 in respect of Capital Gains Tax will be listed in this area.
Revenue & Customs Brief 14/12 - issued 15 May 2012 This Brief sets out HMRC’s approach to Depositary Receipts following First Tier Tribunal decision in HSBC Holdings & Bank of New York Mellon v HMRC
Revenue & Customs Brief 29/11 - issued 2 August 2011This brief clarifies HM Revenue & Customs' interpretaion of two aspects of the Substantial Shareholding Exemption.
Revenue & Customs Brief 26/11 - issued 27 July 2011This brief explains the impact for taxes and tax credits of payments under the Equitable Life Payment Scheme (ELPS).
Revenue & Customs Brief 14/11 - issued 06 April 2011This brief explains how legislation in Schedule 10 to 2010 Finance Act allows for a higher penalty rate where income or gains that arise outside the UK are underdeclared.
Revenue & Customs Brief 17/11 - issued 01 April 2011This brief announces HM Revenue & Customs guidance on the new Special Relief which replaces equitable liability from 1 April 2011.
Revenue & Customs Brief 41/10 - issued 11 October 2010This brief announces a change of practice by HMRC that extends share loss relief to subscriptions by joint owners and nominees
Revenue & Customs Brief 36/10 - issued 31 August 2010This Brief explains the factsheets that HM Revenue & Customs issue to customers during a compliance check, their purpose, what they explain, and when they will be issued.
Revenue & Customs Brief 17/10 - issued 19 March 2010Previous restrictions where the period of ownership for UK tax purposes differred from that used in the other country or where the chargeable gain in the UK was less than in the other country have been withdrawn.
Revenue & Customs Brief 16/10 - issued 19 March 2010The compliance checks legislation introduced a new normal four-year time limit for assessments and claims, from 1 April 2010, in schedule 39 of the Finance Act 2008. This affects Capital Gains Tax, Corporation Tax, Income Tax, PAYE and VAT.
Revenue & Customs Brief 01/10 - issued 14 January 2010The purpose of this note is to discuss the tax treatment that will be available to the members of Dairy Farmers of Britain (DFB) in respect of their shares and debt in the company.
Revenue & Customs Brief 60/09 - issued 11 September 2009This brief addresses questions we have received concerning the practical implications of Revenue & Customs Brief 30/09: Shares acquired before 10 April 2003 by exercising employee share options - allowable deductions.
Revenue & Customs Brief 30/09 - issued 12 May 2009Shares acquired before 10 April 2003 by exercising employee share options. Computation of chargeable gain or allowable loss on a disposal of such shares where there was a charge to income tax on exercising the option.
Revenue & Customs Brief 16/09 - issued 2 April 2009This Brief gives details of the Capital Gains Tax and Income Tax position of people who were shareholders in Bradford & Bingley plc and members of employee share schemes on 29 September 2008 when the company was taken into public ownership.
Revenue & Customs Brief 10/09 - issued 16 March 2009This brief outlines changes to the tax appeals system and new internal review process.
Revenue & Customs Brief 09/09 - issued 20 March 2009This brief has an explanation of the effect of Finance Act 2008 changes to Capital Gains Tax - for partnerships with assets held since 31 March 1982.