Capital taxes

This group of factsheets cover taxes on the disposal, generally by way of sale, of capital assets and the taxes due on death.

04 Oct 2019

VAT domestic reverse charge for building and construction services delayed

HMRC has announced a one-year delay to the introduction of the VAT domestic reverse charge for building and construction services.

04 Oct 2019

Independent review of the Loan Charge

The government has initiated a review of the Loan Charge and whether the policy is an appropriate way of dealing with disguised remuneration loan schemes.

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