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Commonwealth Balance Sheet User Guide | Department of Finance

Commonwealth Balance Sheet User Guide | Department of Finance
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Changes to UK/Luxembourg Double Taxation Treaty and arbitration procedures

The UK and Luxembourg have agreed a number of changes in the past few months that will impact taxpayers that operate in both jurisdictions. Hot on…

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CG-APP18-110 - Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Before you start - HMRC internal manual

CG-APP18-110 - Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Before you start - HMRC internal manual
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Luxembourg Signs New Double Tax Treaty With the UK

On 7 June 2022, Luxembourg and the UK signed a new double tax treaty (the “DTT”) and an additional Protocol which will replace the double tax treaty signed back in 1967 (the “old tax treaty”). The aim of the signature of that new DTT is for the UK and Luxembourg to have a tax treaty that reflect the latest OECD tax standards.

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CG-APP18 - Capital Gains Manual - HMRC internal manual

This manual is to help people compute chargeable gains (and allowable losses) for both capital gains tax and corporation tax purposes or check computations. It supplements the basic guidance in the tax return and Help Sheets. It is written primarily for HMRC staff but it will also assist customers and their professional advisers. Customers filling in tax returns may not need to use the Capital Gains Manual at all. You can get basic information on how to compute chargeable gains (and allowable losses) from the Capital Gains pages of the tax return and the related Help Sheets. The Published Date at the top of a page is the date when the page was loaded onto the website. The content of a page in this manual will be older than the published date.

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