Capital taxes and trusts

There were limited new announcements relating to CGT, IHT and trusts. One significant change is that gains arising on the disposal of all UK property by non-residents will be taxed from April 2019. The Government will also consult on making the taxation of trusts, in its words, simpler, fairer and more transparent.

Full budget commentary and analysis

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Autumn Budget 2017 - Tax rate card

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