HMRC Admin 5 Response
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RE: Tax on trading CFDs
Hi N Mittal
Please have a look at CG56100 give advice on calculating the gain/loss with an example at CG56101, to help calculate gains/losses. Gains/losses will be declared in the 'listed shares and securities' section of the tax return. Boxes 23 to 30 on SA108.
Thank you -
RE: LTA changes give life to QROPS?
Hi
No. HMRC cannot comment on future speculative events.
Thank you -
RE: Pre-commencement expenses
Hi Helen HL C
It must meet the conditions at PIM2505 - Beginning and end of a rental business: commencement to qualify and if so, you would just need the 22/23 return.
Thank you