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OTS report on capital gains tax reform

HM Treasury's Office of Tax Simplification (OTS) has published its report making suggestions for possible reforms to the capital gains tax (CGT) system.

In July 2020, the Chancellor asked the Office of Tax Simplification (OTS) to carry out a review of Capital Gains Tax, to ‘identify opportunities relating to administrative and technical issues as well as areas where the present rules can distort behaviour or do not meet their policy intent’.

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