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Proceeding contribution from David Gauke (Conservative) in the House of Commons on Monday, 12 July 2010. It occurred during Committee of the Whole House (HC) and Debate on bill on Finance Bill.


Finance Bill

The assumption is that there is an ongoing gain—that we will gain more in income tax as a consequence of the rise in the CGT rate. The reason why there is no yield this year has suddenly dawned on me. We do not get the receipts for capital gains tax through self-assessment immediately; it is only in future that CGT will be paid through the self-assessment process.


Secondary information

Type
Proceeding contribution
Reference
513 c762 
Session
2010-12
Chamber / Committee
House of Commons chamber
Subjects
Companies Capital gains tax Corporation tax Banks Investment Financial institutions Profits Tax rates and bands Revenue and Customs Small businesses Tax allowances Tax avoidance Taxation VAT Tax evasion Tax yields Bank levy
Legislation
Finance Bill 2010-12
Link
View this Proceeding contribution on www.publications.parliament.uk