Support for rural businesses
A debate on support for rural businesses will take place in Westminster Hall on 18 June 2025 at 2:30pm. The Library will publish briefing materials ahead of the debate.
Documents to download
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Capital gains tax : background history (229 KB , PDF)
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
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Capital gains tax : background history (229 KB , PDF)
Related posts
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Banking, investments and credit FAQs
Answers to frequently asked questions relating to banking services, mortgages, general investments and credit scores.
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Inheritance Tax : a basic guide
This Commons Library research briefing provides a summary description of the structure of inheritance tax (IHT) and the main reliefs which are available.
