The new capital gains rules

The latest rules on corporate capital gains represent a relaxation in the HMRC approach, says Peter Rayney

In 2007, the capital gains rules for companies were identified as needing simplification. After considerable consultation and legislative drafting, the Finance (No.3) Bill 2011 (F(No.3)B 2011) now contains the final results of this exercise.

Your free features:

Breaking news and expert analysis
Customisable daily newsletters
Six free CPD learning modules each year
Personalised CPD tracker
Top 75 Firms league tables
Regulatory changes
Hardman’s Tax Data

Business | Top 75 Firms Survey 2026: private equity drives growth and M&A surge

Finance | Legal updates: directors’ loan repayments under scrutiny

Finance | Legal updates: Court of Appeal clarifies s172 directors’ duties