Exemptions from CGT
Capital Gains Tax (CGT) is a tax on the profit made on the disposal of an asset that has increased…
Guidance on Capital Gains Tax when selling property, shares, businesses and other chargeable assets.
Capital Gains Tax (CGT) is a tax on the profit made on the disposal of an asset that has increased…
If you are in business as a self-employed sole trader or as part of a partnership, then you will be…
Gift Hold-Over Relief is effectively a deferral of Capital Gains Tax (CGT) when assets are given away (including certain shares)…
A number of significant changes to the way Capital Gains Tax (CGT) is reported and paid come into effect from…
Partnerships are treated as transparent for Capital Gains Tax (CGT). This means that each partner is responsible for their share…
It can make sense financially for directors of personal and family companies to borrow money from the company rather than…
A negligible value claim is a claim made by a taxpayer when an asset they own has become of negligible…
The meaning of goodwill for CGT purposes is complex. The term 'goodwill' is rarely mentioned in legislation and there is…
A capital sum received by an individual in respect of the sale or relinquishment of income - derived from his…
Nominating your main residence (Capital Gain Tax) Private residence relief shelters a gain on the sale of a residence from…
If you own a business as a sole trader or in partnership, a Capital Gain will arise if your business…
For capital gains tax purposes, not all chattels are equal. In some cases, it is possible to realise a profit…
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