Capital Gains Tax—2024/25 And 2025/26

New developments, tax rates and allowances, table of cases

	2024/25 (6 April 2024 to 29 October 2024)	2024/25 (30 October 2024 to 5 April 2025)	2025/26
	£	£	£
Annual

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B6.749 ATED—property developers

I7.333A Companies and replacement APR property

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

A4.214 Claims following further assessments—income tax and capital gains tax

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E5.406 Employees of European Union delegations—tax exemptions

I4.562 Sales and mortgages of reversionary interests

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

D1.404B Large company definition for R&D tax relief

B5.846 Charities and close companies

C2.106 Deferred and contingent consideration on disposals

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'

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Capital gains tax—2024/25 and 2025/26

New developments, tax rates and allowances, table of cases

B6.749 ATED—property developers

I7.333A Companies and replacement APR property

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

A4.214 Claims following further assessments—income tax and capital gains tax

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E5.406 Employees of European Union delegations—tax exemptions

I4.562 Sales and mortgages of reversionary interests

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

D1.404B Large company definition for R&D tax relief

B5.846 Charities and close companies

C2.106 Deferred and contingent consideration on disposals

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'

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Capital gains tax—2024/25 and 2025/26

New developments, tax rates and allowances, table of cases

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT