Capital Gains Tax Archives

29 May 25

Rolling Over Capital Gains

Business Asset Rollover Relief, allows taxpayers to defer Capital Gains Tax (CGT) on gains arising from the sale or disposal of certain business assets, provided the proceeds are

22 May 25

Deferring gains using Incorporation Relief

Thinking of transferring your sole trader or partnership business into a limited company? Incorporation Relief can help defer any capital gains tax on assets like goodwill. If the

03 Apr 25

Business Asset Disposal Relief rates from April 2025

Business Asset Disposal Relief (BADR) provides a reduced Capital Gains Tax (CGT) rate on the sale of a business, shares in a trading company, or an individual's interest in a

27 Mar 25

CGT holding over gains if you gift business assets

Gift Hold-Over Relief lets you defer Capital Gains Tax when giving away business assets or qualifying shares. It can be a tax-smart move for passing on wealth, but strict rules

06 Mar 25

Making a negligible value claim with HMRC

A negligible value claim lets taxpayers declare an asset worthless for tax purposes, realising a capital loss without selling. This can be backdated up to two years, offering

06 Mar 25

More tax on business disposals from April 25

From April 2025, the Capital Gains Tax rate on Business Asset Disposal Relief rises from 10% to 14%, increasing to 18% in 2026. Business owners planning to sell may benefit from

06 Mar 25

Letting out part of your home – claiming lettings relief

Renting out part of your home may affect Capital Gains Tax when you sell. While Private Residence Relief applies, Letting Relief can reduce taxable gains. Learn how PRR, Letting

13 Feb 25

Tax when transferring assets during divorce proceedings

Separation and divorce can create tax implications, particularly Capital Gains Tax (CGT) on asset transfers. New rules from April 2023 extend the ‘no gain/no loss’ period, helping

26 Jan 25

Alívio de Rollover: Reinvestindo Proventos de Venda

Como Funciona o Alívio de Rollover no Imposto O alívio de rollover permite que você adie o pagamento de impostos sobre o ganho de capital quando vende um ativo e reinveste o valor obtido em um novo ativo. Porém, é importante entender as condições que envolvem essa prática e como…

23 Jan 25

Rolling over capital gains

Business Asset Rollover Relief allows you to defer Capital Gains Tax (CGT) when reinvesting proceeds from selling business assets. By rolling gains into the cost of new assets, tax

Capital Gains Tax

Rolling Over Capital Gains

Deferring gains using Incorporation Relief

Business Asset Disposal Relief rates from April 2025

CGT holding over gains if you gift business assets

Making a negligible value claim with HMRC

More tax on business disposals from April 25

Letting out part of your home – claiming lettings relief

Tax when transferring assets during divorce proceedings

Alívio de Rollover: Reinvestindo Proventos de Venda

Rolling over capital gains

Tax Diary July/August 2025

VAT exempt supplies

Claiming tax relief on pension contributions

SJPR