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.

The Scotland Bill was published on 30 November 2010, and is scheduled for second reading on 27 January 2011. The Bill contains provisions to give the Scottish Parliament greater responsibility for raising its own revenue, in addition the borrowing powers of the Scottish Government are extended. The Bill also changes the boundary of devolved powers by amending some of the reserved matters in the Scotland Act 1998. Some new matters are devolved, some are reserved. The Bill also proposes small changes to provisions concerning the Scottish Parliament and the Scottish Government.
Scotland Bill [Bill No 115 of 2010-11] (480 KB , PDF)
The Scotland Bill was published on 30 November 2010, and is scheduled for second reading on 27 January 2011. The Bill contains provisions to give the Scottish Parliament greater responsibility for raising its own revenue, in addition the borrowing powers of the Scottish Government are extended. The Bill also changes the boundary of devolved powers by amending some of the reserved matters in the Scotland Act 1998. Some new matters are devolved, some are reserved. The Bill also proposes small changes to provisions concerning the Scottish Parliament and the Scottish Government.
Scotland Bill [Bill No 115 of 2010-11] (480 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.
This briefing looks at how the Barnett formula works and includes a brief summary of the debate surrounding the formula.
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.