The UK Office for Tax Simplification has issued the second report for its Capital Gains Tax review, which considers key practical, technical and administrative Capital Gains Tax issues. This includes a list of recommendations in relation to Capital Gains Tax for both individuals and businesses as follows: --- List of Recommendations Awareness and Administration (Chapter 1) 1 HMRC should integrate the different ways of reporting and paying Capital Gains Tax into the Single Customer Account, making it a central hub for reporting and storing Capital Gains Tax data. 2 The government should formalise the administrative arrangements for the 'real time'...