Capital Gains Tax

The ATT comments sent to HMRC 27 November 2014 on Extra Statutory Concessions: Seventh Techical Consultation on Draft Legislation.

The ATT comments, sent to HMRC on 1 May 2014, regarding Clause 54 of the Finance Bill 2014 – the relief on the disposal of private residence.

ATT comments, sent to HMRC 31 January 2014, regarding proposed changes to the final period exemption for Private Residence Relief.

The ATT comments, sent to HMRC on 12 October 2012, on whether or not to introduce a rule requiring companies which do not use a sterling currency for accounting purposes to compute their chargeable gains and allowable losses in a currency other

The Association is pleased to have the opportunity to comment on draft legislation which it is proposed be included in the Finance (No.2) Bill 2010.