Aug

Gift Hold-Over Relief defers the payment of Capital Gains Tax (CGT). It can be claimed when assets,

Aug

If you have tenants in your home there can be Capital Gains Tax (CGT) consequences. Generally,

Jul

Capital Gains Tax (CGT) is normally charged at a simple flat rate of 20% (but see comments below)

Jul

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

Jun

The definition of a connected person for tax purposes varies. A statutory definition of

Jun

There are specials rules that apply to UK property sales by non-residents. Since 6 April 2020

May

When a couple is separating or is divorced it is unlikely that they are thinking about the tax

Apr

A Post Transaction Valuation Check (PTVC) can be requested from HMRC for an individual to work out

Feb

HMRC’s guidance is clear that where a capital sum is derived from an asset, the relevant

Jan

The term bed and breakfasting (sale and repurchase) of shares refers to transactions where shares

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