The new CGT regime: Where are we now? By Nichola Ross Martin
An overview of main changes coming to the CGT regime on 6th April 2008 with some of the planning pitfalls to take into consideration prior to the new regime and beyond.
Note: This article was updated on 11 March 2008
From 6 April 2008 substantial changes to Capital Gains Tax (CGT) will apply to individuals, trustees and personal representatives, but not for companies.