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Capital Gains Manual

CG13085 - Compensation: London Capital & Finance compensation scheme: statutory exemption

TheÌýgovernment has established a compensation scheme forÌýinvestors who lost money following the collapse of London Capital & FinanceÌýplc (LCF).ÌýÌý

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A statutory instrument,ÌýThe London Capital and Finance Compensation Scheme (Chargeable Gains Exemption) Regulations 2021, SI2021/1385ÌýprovidesÌýthat compensation payments made to investors under theÌýLCFÌýcompensationÌýschemeÌýare exempt from capital gains tax.ÌýÌý

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The LCFÌýcompensationÌýscheme guidance on the gov.uk website provides further information about the scheme.