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 Government has published draft clauses on further devolution to Scotland, taking forward the Smith Commission Agreement. This note provides a summary.
Draft Scotland Clauses: summary (377 KB , PDF)
This note provides a quick reference guide to the Draft Scotland Clauses 2015, published by the Government in Command Paper 8990, Scotland in the United Kingdom: An enduring settlement, in January 2015. There are separate notes that explore some aspects of the debate in greater detail, including but not restricted to the Draft Clauses.
Tax is covered in Standard Note 7077, Devolution of financial powers to the Scottish Parliament.
Votes for 16 year olds is covered in Standard Note 1747, Voting age.
Transport is covered in Standard Note 3192, Transport: Scotland.
Universal Credit (UC), including Housing Benefit and the housing costs element of UC is covered in Standard Note 7095, Further devolution of powers to Scotland: Universal Credit housing element and payment arrangements.
Disability and carers’ benefits are covered in Standard Note 7107, Further devolution of powers to Scotland: devolved benefits and additional discretionary payments.
You can follow the narrative of devolution proposals since shortly before the Scottish independence referendum, including the Vow and the Smith Commission, in Standard Note 6987, Scotland: Devolution proposals.
Draft Scotland Clauses: summary (377 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.
Explore constituency-level data on people claiming Universal Credit in Great Britain using our interactive dashboard.
This briefing looks at how the Barnett formula works and includes a brief summary of the debate surrounding the formula.