Sumption: Capital Gains Tax

Formerly known as Simon’s Direct Tax Service, this service was relaunched as Simon’s Taxes in September 2008, 60 years after it was first published in 1948. Simon’s Taxes remains the leading reference service on UK direct taxes (income tax, capital gains tax, corporation tax and inheritance tax).

Tax Treaties contains the texts of all the current double tax agreements between the UK and other countries, the text of the OECD Model Tax Convention together with a monthly newsletter.