Insights: Mark Spash

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The prudent trustee: Non-UK trusts and CGT reform

Jonathan Riley, Helen Cox, Helena Luckhurst, Mark Spash |

14 December 2020 The UK Government is considering recommendations that have been made to reform Capital Gains Tax (CGT).  The recommendations were made in a report last month by the government appointed Office of Tax Simplification.  We reported in July and November that trustees should consider taking a number of steps in view of possible […]


CGT reform

Helena Luckhurst, Helen Cox, Mark Spash, Jonathan Riley |

On 13 July the Chancellor wrote to the Office of Tax simplification requesting that it reviews capital gains tax and those elements of corporation tax that relate to chargeable gains.  This is not an unexpected development and it follows closely a consultation in respect of proposed inheritance tax reform. The rate of CGT for higher […]