Capital Gains Tax

Cryptoassets for individuals – taxes that apply

In most cases, individuals hold cryptoassets (such as Bitcoin) as a personal investment, usually for

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Tax-free capital gains

As with Income Tax personal allowances, taxpayers have an annual exempt amount for Capital Gains Tax

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Disposing of garden or grounds

In general, there is no Capital Gains Tax (CGT) on a property which has been used as a main family

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Incorporation relief

When a taxpayer owns a business as a sole trader or in partnership, a capital gain will be deemed to

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Capital Gains Tax exemptions

As with Income Tax personal allowances, taxpayers have an annual exempt amount for Capital Gains Tax

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Tax when you sell shares

Capital Gains Tax (CGT) is normally charged at a simple flat rate of 20% when you sell shares unless they

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Basics of CGT Rollover Relief

Business Asset Rollover Relief is a valuable relief that allows you to defer payment of CGT on gains made

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What is Tangible Moveable Property?

A chattel is a legal term that defines an article which is a tangible moveable property. A tangible

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Do you owe CGT on the sale of a residential property?

HMRC has issued a press release to remind taxpayers that have sold a residential property, which was not

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Business Asset Disposal Relief

Business Asset Disposal Relief used to be known as Entrepreneurs’ Relief before 6 April 2020. The relief

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Taxable business gains

If you are in business as a self-employed sole trader or as part of a partnership, there may be occasions

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Donating land, property or shares to a charity

There are special rules in place for taxpayers who gift land, property or certain shares to charity. This

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