The Finance Act 1965 (c. 25) is an act of the Parliament of the United Kingdom which introduced two major new UK taxes.

Capital gains tax is charged on the disposal of assets, and is based on any "real gain" made from the disposal.

Capital gains tax does not apply to corporations, but an identical provision, known as chargeable gains, is included in corporation tax.

It was criticised by the founders of the Institute for Fiscal Studies.

This legislation in the United Kingdom, or its constituent jurisdictions, article is a stub.