Capital Gains Tax
Current Capital Gains Tax rates
Capital Gains Tax (CGT) is normally charged at a simple flat rate of 20% and this applies to most
Read MoreCGT on second property sales – 30 day rule
The Capital Gains Tax (CGT) reporting and payment date for UK residents that sell a residential property
Read MoreTax when you sell a business property
There are various methods at your disposal to reduce or delay the amount of Capital Gains Tax (CGT) when
Read MorePrivate residence relief
There is usually no Capital Gains Tax (CGT) to be paid when you sell your main family residence (referred
Read MoreBed and breakfast – the same day rule
Historically, the term bed and breakfasting (sale and repurchase) of shares referred to transactions
Read MoreTax on sale of cryptoassets
Most individuals hold cryptoassets (such as Bitcoin) as a personal investment, usually for capital
Read MoreClaiming Business Asset Disposal Relief
BADR used to be known as Entrepreneurs’ Relief before 6 April 2020. The name change does not affect the
Read MoreCryptoassets for individuals – taxes that apply
In most cases, individuals hold cryptoassets (such as Bitcoin) as a personal investment, usually for
Read MoreTax-free capital gains
As with Income Tax personal allowances, taxpayers have an annual exempt amount for Capital Gains Tax
Read MoreDisposing of garden or grounds
In general, there is no Capital Gains Tax (CGT) on a property which has been used as a main family
Read MoreIncorporation relief
When a taxpayer owns a business as a sole trader or in partnership, a capital gain will be deemed to
Read MoreCapital Gains Tax exemptions
As with Income Tax personal allowances, taxpayers have an annual exempt amount for Capital Gains Tax
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