Question follow-through · 117820
Employee Ownership: Capital Gains Tax
To ask the Chancellor of the Exchequer, whether HMRC will publish guidance specifically addressing the application of CGT-by-instalments under section 280 of the Taxation of Chargeable Gains Act 1992 in cases involving disposals to Employee Ownership Trus
About this written question
A written question asks a government minister for information in writing. Parliament publishes the question and any answer.
- Answering body
- Treasury
- Tabled
- 4 Mar 2026
- Target answer date
- 9 Mar 2026
- Answer
- 9 Mar 2026 · 5 calendar days after tabling
Elapsed calendar days describe the record timeline, not whether Parliament considers an answer on time.
More questions by this MP on Economy and business
- Tobacco: Seized Articles · 24 Jun 2026
- Tobacco: Seized Articles · 24 Jun 2026
- Tobacco: Smuggling · 3 Jul 2026
Shared topic keywords suggest a connection; they do not establish a follow-up.
Votes on this topic
- Draft Code of Practice on Electronic and Workplace Ballots for Statutory Trade Union Ballots · 15 Jul 2026
- Draft Trade Unions (Permissible Means of Voting) and Employment Rights (Unfair Dismissal) (Amendment) Order 2026 · 15 Jul 2026
- Taxation (Energy and Vehicles) Bill Committee: New Clause 5 · 1 Jul 2026
These Commons divisions share a topic label. The question did not necessarily lead to a vote.
Recorded timeline
4 Mar 2026
Question tabled
To ask the Chancellor of the Exchequer, whether HMRC will publish guidance specifically addressing the application of CGT-by-instalments under section 280 of the Taxation of Chargeable Gains Act 1992 in cases involving disposals to Employee Ownership Trus
9 Mar 2026
Target answer date
Date supplied by the official written-questions record.
9 Mar 2026
Answer published
The conditions for making an application to pay Capital Gains Tax by instalments are set out within HMRC’s Capital Gains Manual at CG14910, available at GOV.UK. HMRC has confirmed to the employee ownership sector that this guidance applies to disposals to...
Official data retrieved 28 Sept 2026.
Later records
Possible follow-up questions
Strong links require the same MP, department and exact heading. Other same-department questions are shown as unreviewed candidates, not as confirmed follow-ups. No debate link is asserted unless a stable source relationship exists.
Tobacco: Seized Articles
24 Jun 2026 · To ask the Chancellor of the Exchequer, how many seizures led to the total volume of cigarettes seized inland by HMRC in each year between 2019-20 and 2024-25; and how many inland seizures took place in retail settings in each of those years.
Tobacco: Seized Articles
24 Jun 2026 · To ask the Chancellor of the Exchequer, how many cigarettes have been seized using Track and Trace technology in each of the last five years.
Tobacco: Seized Articles
24 Jun 2026 · To ask the Chancellor of the Exchequer, what proportion of cigarettes seized by HMRC are counterfeit.
Tobacco: Finance
24 Jun 2026 · To ask the Chancellor of the Exchequer, what comparative estimate she has made of the monetary value of the (a) counterfeit and (b) legitimate tobacco market.
Cooperatives and Mutual Societies: Government Assistance
25 Jun 2026 · To ask the Chancellor of the Exchequer, if she will make additional resources available to help double the size of the mutual and co-operative sector.
Tobacco: Smuggling
3 Jul 2026 · To ask the Chancellor of the Exchequer, how many cases have been referred to HMRC for civil sanctions by Trading Standards teams for non-compliance with the UK Tobacco Track and Trace system since July 2023; how many of those referrals resulted in a civil