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Office of Tax Simplification (OTS) Capital Gains Tax (CGT) Review

In this video, Matthew Katz and Alastair McQuater discuss the OTS CGT Review, published on 11 November 2020, including the problem the OTS is trying to solve, what the OTS has recommended and how this might effect entrepreneurs and share schemes.

Topics covered:

  • Who are the OTS and why is CGT on the agenda? 00:57
  • What’s the problem that the OTS are trying to solve in relation to CGT? 02:16
  • Simplification or complexity? How this interacts with income tax? Fair changes? 04:55
  • What has the OTS recommended? 10:07
  • How might this affect entrepreneurs? BAD relief and surplus assets 12:05
  • How might this affect share schemes? 21:45
  • Will these changes happen? 27:12
  • What tax planning can be done before any changes take place? 28:56
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