The Office for Tax Simplification (OTS) has made 14 recommendations for changes to Capital Gains Tax (CGT) in the “most comprehensive review ever conducted of the tax”.
This report follows the OTS’ first CGT report in November 2020, which focused on policy design and the principles of the tax. Moving on from that, this latest report focuses on the practical, technical and administrative issues surrounding CGT.
CGT legislature has been on the UK statute books since 1992 ...
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