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Capital Gains Tax - Fundamentals

10 June 2025

The tax treatment of carried interest - an update
The Government’s response following consultation on its plans to reform the tax treatment of carried interest

21 May 2025

Capital gains tax reliefs
The capital gains tax reliefs of current, previous and future tax years

20 March 2025

The CGT rate increase - new HMRC calculator
HMRC’s new calculator to work out the adjustment for self-assessment tax returns for disposals of assets on or after 30 October 2024 where the capital gains tax (CGT) rates changed

29 January 2025

Capital gains tax on exit from the trust
CGT on termination of life interest, absolute entitlement or sub-fund election