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Searching Content indexed under Capital Gains Tax by Deloitte ordered by Published Date Descending.
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The Budget, In Full | Autumn Budget - November 2017
A small number of technical changes are being introduced to the regime on hybrid and other mismatches (the regime having taken effect from 1 January 2017).
UK
23 Nov 2017
2
Spring Budget 2017 Analysis – Offshore Property Developers
New legislation relating to profits from trading in and developing land in the UK was announced at Budget 2016 and took effect for disposals of property on or after 5 July 2016.
UK
9 Mar 2017
3
Spring Budget 2017 Analysis - Corporation Tax And Income Tax: Appropriations To Trading Stock
Under current law, where a business subject to corporation tax or income tax reallocates an existing asset into its trading stock, the basic rule is that there is a deemed market value disposal of the asset...
UK
9 Mar 2017
4
UK Leaving The EU: Direct And Indirect Tax Implications - The Potential Impact Of A Brexit On Tax
Following negotiations, a vote in favour of leaving the EU could have significant implications for direct and indirect tax in the UK.
UK
15 Jun 2016
5
Are You Ready For The End Of The Tax Year? Our Nine Tips For Preparing
The end of the tax year is fast approaching and this is always a good time to ensure your tax house is in order.
UK
30 Mar 2016
6
Budget 2016 Goes Pop With Sugar Tax And Treats For Individuals
Few days are met with more anticipation, and sometimes trepidation, than Budget day. This year's set of announcements were a complex mixture of tax changes, in what will be the first revenue-neutral Budget of this Parliament.
UK
29 Mar 2016
7
Bill Dodwell comments on Budget 2016
Budget 2016 is a complex mixture of tax changes in the first revenue-neutral Budget of the parliament. Winners are individuals, savers, higher rate taxpayers, small businesses and oil companies.
UK
18 Mar 2016
8
CGT – Entrepreneurs' Relief On Associated Disposals
Where Entrepreneurs' Relief (‘ER') is available on the disposal of a business or interest in a business, taxpayers may pay a reduced rate of capital gains tax (‘CGT') at 10% on qualifying gains up to a lifetime limit of £10m of gains.
UK
16 Mar 2016
9
CGT – Rate Reductions
The rate at which individuals, trustees and personal representatives pay capital gains tax (‘CGT') will reduce. At the moment, all of these pay CGT at 28%, except individuals who are basic rate income tax payers, who pay CGT at 18%.
UK
16 Mar 2016
10
Implications Of Budget 2014 On The Property Sector
Budget 2014 contained a number of announcements that will impact the property sector.
UK
26 Mar 2014
11
Deloitte's Budget 2014 Coverage
Deloitte's Budget 2014 Coverage
UK
20 Mar 2014
12
Extension Of The Annual Tax On Enveloped Dwellings
Whilst a consultation document was expected on the extension of capital gains tax to non-UK resident owners of UK residential property (see below), the Chancellor also stood up today and announced an extension of the tax regime relating to ‘high value residential property’ owned by companies, partnerships with corporate members and collective investment schemes (non-natural persons) to properties worth more than £500,000
UK
19 Mar 2014
13
Non-residents
Nicola Roberts, a tax partner at Deloitte, comments: There have been two measures included in today’s Budget notes relating to the taxation of non-UK resident individuals.
UK
19 Mar 2014
14
Deloitte’s Budget 2013 Coverage - If It Counts, It’s Covered
Chancellor George Osborne arrived on Twitter with his first tweet and photograph at 8.08am on Budget Day.
UK
21 Mar 2013
15
Personal Tax And HVRP Matters
The Chancellor stated several times his aim for this to be a Budget for people who "aspire to work hard and get on."
UK
20 Mar 2013
16
Budget 2013: Deloitte's Predictions For SMEs
With the Chancellor set to announce the 2013 Budget on 20 March, Debbie Griffiths, tax partner, provides her forecasts on what's likely to be included for SMEs:
UK
19 Mar 2013
17
European Tax Bulletin For Real Estate Funds
A common theme for maturing pan-European estate funds is a steady increase in the effective tax rate as the fund matures due to, for example, the utilisation of brought forward tax losses, utilisation of capital allowances/write down in the tax depreciation basis of underlying assets.
UK
23 Aug 2010
18
Roger Bootle, Economic Edviser to Deloitte - Tough but Tender
This was a Budget with two faces. The total discretionary tightening will build up to 8% of GDP per annum by 2015-16, larger than Canada's in the 1990s, but smaller than
UK
23 Jun 2010
19
UK Budget Briefing - If it Counts, it's Covered
The Chancellor, George Osborne, presented his first Budget statement today, and as expected, significant public sector spending cuts were announced.
UK
23 Jun 2010
20
Build-Up To The Emergency Budget - Capital Gains Tax Reform: What We Don't Know
There has been a great deal of comment about potential increases in capital gains tax. However, much of it highlights how little we actually know about the tax and those who pay it.
UK
10 Jun 2010
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