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Comprehensive reference guide to capital gains tax. This guide includes: full coverage of Finance Act 2020, reduction in the lifetime limit for entrepreneurs' relief (now renamed "business asset disposal relief"), changes to main residence ("PPR") relief, including reduction in the final period of exemption to nine months and restrictions on lettings relief, extension of the existing restriction on relief for carried-forward income losses of companies to capital losses, new payment plans for companies to defer payment of corporation tax arising on transactions with EEA resident group members, removal of the UK business requirement under the reliefs for loans to traders and share loss relief, latest Tribunal and Court decisions and HMRC publications. Up-to-date to 1 July 2020.