Closed 23 of 78 events
Threads / Capital Gains Tax Reform / Timeline
Lifecycle stage Response Published
2,245 days in stage

Capital Gains Tax Reform

Capital Gains Tax (CGT) reform is being led by HMRC and the Office of Tax Simplification to modernise the tax treatment of investment gains, including changes to rates, reliefs for employee ownership trusts, carried interest treatment, and investors' relief. Multiple rate and relief changes are in active development with equality impact assessments underway.

Log in for AI briefing
Showing 23 of 78 signals
Sort Latest first Oldest first
Family 1
Signal
Year
Body
Role
Clear all
Family: Consultations

2020

3 events
16 Dec 2020 | Consultation (closed) HM Revenue & Customs linked

Draft regulations: The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2021 — consultation closed

We welcome views on draft amendments to legislation about the taxation of UK property rich collective investment vehicles (CIVs) and their investors.

▤ View document · ↗ GOV.UK · ↓ (Draft) The UK Property Rich Collective Investm… (3pp)
+1 more
↓ (Draft) explanatory memorandum (5pp)
4 Nov 2020 | Consultation (closed) HM Revenue & Customs linked

Draft regulations: The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2021 — consultation opened

We welcome views on draft amendments to legislation about the taxation of UK property rich collective investment vehicles (CIVs) and their investors.

▤ View document · ↗ GOV.UK · ↓ (Draft) The UK Property Rich Collective Investm… (3pp)
+1 more
↓ (Draft) explanatory memorandum (5pp)
20 Mar 2020 | Consultation outcome HM Revenue & Customs linked

Draft regulations: The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2019 — outcome published

We are seeking views on draft amendments to legislation about the taxation of UK property rich collective investment vehicles and their investors.

▤ View document · ↗ GOV.UK · ↓ (Draft) The UK Property Rich Collective Investm… (7pp)
+1 more
↓ (Draft) explanatory memorandum (5pp)

2019

5 events
25 Oct 2019 | Consultation outcome HM Revenue & Customs linked

Draft regulations: The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2019 — consultation closed

We are seeking views on draft amendments to legislation about the taxation of UK property rich collective investment vehicles and their investors.

▤ View document · ↗ GOV.UK · ↓ (Draft) The UK Property Rich Collective Investm… (7pp)
+1 more
↓ (Draft) explanatory memorandum (5pp)
17 Sep 2019 | Consultation outcome HM Revenue & Customs linked

Draft regulations: The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2019 — consultation opened

We are seeking views on draft amendments to legislation about the taxation of UK property rich collective investment vehicles and their investors.

▤ View document · ↗ GOV.UK · ↓ (Draft) The UK Property Rich Collective Investm… (7pp)
+1 more
↓ (Draft) explanatory memorandum (5pp)

2018

8 events
6 Jul 2018 | Consultation outcome HM Revenue & Customs HM Treasury linked

Taxing gains made by non-residents on UK immovable property — outcome published

Consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.

▤ View document · ↗ GOV.UK · ↓ Taxing gains made by non-residents on UK immova… (33pp)
+2 more
↓ Technical note: Taxing gains made by non-residents on UK im… (6pp) ↓ Taxing gains made by non-residents on UK immovable property… (38pp)
16 Feb 2018 | Consultation outcome HM Revenue & Customs HM Treasury linked

Taxing gains made by non-residents on UK immovable property — consultation closed

Consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.

▤ View document · ↗ GOV.UK · ↓ Taxing gains made by non-residents on UK immova… (33pp)
+2 more
↓ Technical note: Taxing gains made by non-residents on UK im… (6pp) ↓ Taxing gains made by non-residents on UK immovable property… (38pp)

2017

1 event
22 Nov 2017 | Consultation outcome HM Revenue & Customs HM Treasury linked

Taxing gains made by non-residents on UK immovable property — consultation opened

Consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.

▤ View document · ↗ GOV.UK · ↓ Taxing gains made by non-residents on UK immova… (33pp)
+2 more
↓ Technical note: Taxing gains made by non-residents on UK im… (6pp) ↓ Taxing gains made by non-residents on UK immovable property… (38pp)

2016

6 events