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CGT RATE FOR GRANT OF LONG LEASE

GEORGE ODURO
Posted Wed, 10 Jul 2024 08:07:25 GMT by GEORGE ODURO
Please can you confirm as a higher tax payer and a lessor who has done grant of long lease extension. The CGT rate I will pay on the gain is 20% and not 24%
HMRC Admin 32 Response
Posted Tue, 16 Jul 2024 13:52:14 GMT by HMRC Admin 32 Response
Hi,

Please refer to guidance below and associated links.

CG71350P - Capital Gains Manual: Land: Leases: Alteration of terms of lease

Thank you.

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