Office of Tax Simplification: Review of capital gains tax

First published on 9 Nov 2020, and most recently revised on 20 May 2021.

The Office of Tax Simplification (OTS) was asked by the chancellor to review capital gains tax (CGT) and issued a call for evidence in July 2020. The CLA met with the OTS to discuss the tax and submitted a detailed response, which raises the importance of the reliefs for members' businesses and provides views on the technical detail and practical operation of CGT.

Office of Tax Simplification: Review of capital gains tax

Read our response to the call for evidence
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