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Philip Baker QC and Mark Bowler-Smith

This chapter examines the tax treatment of capital gains in the United Kingdom. It explains the history of the UK capital gains tax, its basic design (relationship to income tax, the scope of the tax, the tax treatment of different asset classes, the rates of tax, losses, and so on), how particular problems have been addressed (family homes, avoidance, and so on), and the lessons that might be learned from it. Keywords: capital gains tax; United Kingdom; tax system design