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	<title>Link4Business &#187; Capital Gains Tax</title>
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	<description>Starting, Growing &#38; Running Your Business</description>
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		<title>Future Tax Treatment of Holiday Lettings of UK and European Property</title>
		<link>http://link4business.info/2010/12/future-tax-treatment-of-holiday-lettings-of-uk-and-european-property/</link>
		<comments>http://link4business.info/2010/12/future-tax-treatment-of-holiday-lettings-of-uk-and-european-property/#comments</comments>
		<pubDate>Thu, 30 Dec 2010 17:41:19 +0000</pubDate>
		<dc:creator>James Green</dc:creator>
				<category><![CDATA[All Articles]]></category>
		<category><![CDATA[Investing]]></category>
		<category><![CDATA[Property]]></category>
		<category><![CDATA[Property Tax]]></category>
		<category><![CDATA[Capital Allowances]]></category>
		<category><![CDATA[Capital Gains Tax]]></category>
		<category><![CDATA[International Taxation]]></category>
		<category><![CDATA[UK Business Taxes]]></category>

		<guid isPermaLink="false">http://link4business.info/?p=2330</guid>
		<description><![CDATA[Keen readers of this blog will have noticed several articles over the last 18 months regarding changes to the tax treatment of holiday lettings. The first of these was UK Budget Bombshell for Second Home Owners (April 2009). This article highlighted a proposal hidden away in the small print of Alistair Darling’s 2009 Budget. This [...]]]></description>
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		<slash:comments>1</slash:comments>
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		<title>Capital Gains Tax Update</title>
		<link>http://link4business.info/2010/08/capital-gains-tax-update/</link>
		<comments>http://link4business.info/2010/08/capital-gains-tax-update/#comments</comments>
		<pubDate>Sun, 08 Aug 2010 19:25:17 +0000</pubDate>
		<dc:creator>James Green</dc:creator>
				<category><![CDATA[All Articles]]></category>
		<category><![CDATA[Tax Saving Ideas]]></category>
		<category><![CDATA[Taxation]]></category>
		<category><![CDATA[UK Personal Taxes]]></category>
		<category><![CDATA[Capital Gains Tax]]></category>
		<category><![CDATA[Tax Planning]]></category>

		<guid isPermaLink="false">http://link4business.info/?p=2074</guid>
		<description><![CDATA[Capital Gains Tax (“CGT”) was introduced by Harold Wilson’s Labour Government in 1965. Its purpose was simple: To tax the profit or “gain” made on the sale or “disposal” of an asset by individuals. Companies do not pay CGT but instead any gain is taxable as part of their Corporation Tax bill. The original reason [...]]]></description>
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		<slash:comments>3</slash:comments>
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		<title>Consultation on Taxation of Furnished Holiday Lettings</title>
		<link>http://link4business.info/2010/06/consultation-on-taxation-of-furnished-holiday-lettings/</link>
		<comments>http://link4business.info/2010/06/consultation-on-taxation-of-furnished-holiday-lettings/#comments</comments>
		<pubDate>Tue, 22 Jun 2010 16:01:51 +0000</pubDate>
		<dc:creator>James Green</dc:creator>
				<category><![CDATA[All Articles]]></category>
		<category><![CDATA[Property]]></category>
		<category><![CDATA[Property Tax]]></category>
		<category><![CDATA[Capital Gains Tax]]></category>
		<category><![CDATA[UK Business Taxes]]></category>
		<category><![CDATA[UK Personal Taxes]]></category>

		<guid isPermaLink="false">http://link4business.info/?p=2325</guid>
		<description><![CDATA[Since I first raised this issue in April of last year (see UK Budget Bombshell for Second Home Owners) I have had occasion to return to the subject several times. To recap, as part of the 2009 Budget, measures were slipped into the small print of the budget by the then Government to withdraw the [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>What is the Enterprise Investment Scheme?</title>
		<link>http://link4business.info/2010/06/what-is-the-enterprise-investment-scheme/</link>
		<comments>http://link4business.info/2010/06/what-is-the-enterprise-investment-scheme/#comments</comments>
		<pubDate>Tue, 08 Jun 2010 19:23:32 +0000</pubDate>
		<dc:creator>James Green</dc:creator>
				<category><![CDATA[All Articles]]></category>
		<category><![CDATA[Guide to City Jargon]]></category>
		<category><![CDATA[Investing]]></category>
		<category><![CDATA[Investments]]></category>
		<category><![CDATA[Tax Saving Ideas]]></category>
		<category><![CDATA[Capital Gains Tax]]></category>
		<category><![CDATA[Investments & Investing]]></category>
		<category><![CDATA[Tax Planning]]></category>

		<guid isPermaLink="false">http://link4business.info/?p=2078</guid>
		<description><![CDATA[The Enterprise Investment Scheme offers generous income tax and capital gains tax reliefs to investors in certain companies. These reliefs are available to “qualifying individuals” who subscribe for “eligible shares” in “qualifying companies” undertaking “a qualifying business activity”. Simple, isn’t it? The purpose behind the scheme is to encourage investment in start up companies and [...]]]></description>
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		<title>Opportunities to Mitigate the Increase in Capital Gains Tax</title>
		<link>http://link4business.info/2010/05/opportunities-to-mitigate-the-increase-in-capital-gains-tax/</link>
		<comments>http://link4business.info/2010/05/opportunities-to-mitigate-the-increase-in-capital-gains-tax/#comments</comments>
		<pubDate>Sat, 15 May 2010 22:32:29 +0000</pubDate>
		<dc:creator>James Green</dc:creator>
				<category><![CDATA[All Articles]]></category>
		<category><![CDATA[News & Views]]></category>
		<category><![CDATA[Taxation]]></category>
		<category><![CDATA[UK Business Taxes]]></category>
		<category><![CDATA[UK Personal Taxes]]></category>
		<category><![CDATA[Capital Gains Tax]]></category>
		<category><![CDATA[Corporation Tax]]></category>
		<category><![CDATA[Tax Saving Ideas]]></category>

		<guid isPermaLink="false">http://link4business.info/?p=1742</guid>
		<description><![CDATA[The new Conservative/Lib Dem coalition government has just published the text of the Coalition Agreement made between the parties. Should you wish you may view this via the link below. The agreement states that it is the intention of the new government to increase the rate of Capital Gains Tax (&#8220;CGT&#8221;) for “non business assets”.  [...]]]></description>
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		<slash:comments>4</slash:comments>
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		<title>Act Now to Reclaim Tax on Holiday Homes in UK or Europe</title>
		<link>http://link4business.info/2009/06/act-now-to-reclaim-tax-on-holiday-homes-in-uk-or-europe/</link>
		<comments>http://link4business.info/2009/06/act-now-to-reclaim-tax-on-holiday-homes-in-uk-or-europe/#comments</comments>
		<pubDate>Tue, 30 Jun 2009 14:51:48 +0000</pubDate>
		<dc:creator>James Green</dc:creator>
				<category><![CDATA[All Articles]]></category>
		<category><![CDATA[Investing]]></category>
		<category><![CDATA[News & Views]]></category>
		<category><![CDATA[Property]]></category>
		<category><![CDATA[Property Tax]]></category>
		<category><![CDATA[Capital Gains Tax]]></category>
		<category><![CDATA[UK Business Taxes]]></category>
		<category><![CDATA[UK Personal Taxes]]></category>

		<guid isPermaLink="false">http://link4business.info/?p=2316</guid>
		<description><![CDATA[Back in April of this year Alistair Darling slipped a shock announcement in the small print of his Budget statement. I reported these in a previous post UK Budget Bombshell for Second Home Owners. You should read the earlier post for full details but basically Mr Darling announced that with effect from April 2010, the [...]]]></description>
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