Capital gains tax : recent developments
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.

Commissioners for Revenue and Customs Bill (Bill 3 of 2004/05). House of Commons Libary Research Paper 04/90.
Commissioners for Revenue and Customs Bill (Bill 3 of 2004/05) (273 KB , PDF)
Commissioners for Revenue and Customs Bill (Bill 3 of 2004/05). House of Commons Libary Research Paper 04/90.
Commissioners for Revenue and Customs Bill (Bill 3 of 2004/05) (273 KB , PDF)
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.