Capital Gains Tax
HMRC Briefs issued on or after 1 January 2009 in respect of Capital Gains Tax will be listed in this area.
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 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.
Revenue & Customs Brief 10/09 - issued 16 March 2009This brief outlines changes to the tax appeals system and new internal review process.
