Threads / Capital Gains Tax Reform / Corporation Tax: removal of capital gains indexation allowa…

Policy Paper Published 22 Nov 2017 HM Revenue & Customs ↗ View on GOV.UK

Corporation Tax: removal of capital gains indexation allowance from 1 January 2018

This tax information and impact note deals with the removal of indexation allowance for corporate capital gains announced at Autumn Budget 2017.

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Legislation will be introduced in Finance Bill 2017-18 to amend the indexation allowance rules in the Taxation of Chargeable Gains Act 1992.

Document details

Type

Policy Paper

Published

22 Nov 2017

Responsible body

HM Revenue & Customs

Issue

Capital Gains Tax Reform

Provenance

Linked to "Capital Gains Tax Reform" via emb (confidence 0.72)

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