Documents to download

Capital gains tax (CGT) was first introduced in 1965 on gains made on the disposal of assets by individuals, personal representatives and trustees. This note provides a short history of the tax up to 2007.


Documents to download

Related posts

  • VAT and Churches

    Construction work to repair buildings, including historic churches, is charged VAT at the 20% standard rate. The Listed Places of Worship Grant Scheme provides grants to mitigate the VAT costs for these repairs.

    VAT and Churches
  • Tax statistics: an overview

    This briefing provides an overview of tax statistics, including recent trends, forecasts, and distribution of taxpayers.

    Tax statistics: an overview
  • The 2019 Loan Charge

    In the 2016 Budget the Government announced the introduction of the Loan Charge to tackle the mass marketing of tax avoidance ‘loan schemes’.

    The 2019 Loan Charge