'Quirk in the rules'
2020 CGT revenue reached record £9.9bn
Benefits currently limited to married couples and civil partnerships
Lifetime and annual allowance figures
The Office of Tax Simplification (OTS) issued a second report on the 20 May 2021 in which it took the view that the current treatment of capital gains on separation and divorce is totally unsatisfactory and needs to change. Neil MacGillivray contemplates...