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  1. You are here:  
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  3. Private Client & Estate Planning
  4. Capital Gains Tax

Capital Gains Tax

Here are our guides to CGT including detailed guides to Business Asset Disposal Relief (formally Entrepreneurs' Relief) and other business asset reliefs, such as hold-over relief, Private Residence Relief, and losses. Each guide is maintained and updated for new case law and legislation.

Articles
Title
Allowances & rates: Capital Gains Tax (CGT)
At a glance: How to calculate a capital gain or loss
At a glance: Reporting CGT when & how?
Business Asset Disposal Relief (Entrepreneurs' Relief): At a glance
Business Asset Disposal Relief (Entrepreneurs' Relief): Disposal of a business : Login or subscribe to read more...
Business Asset Disposal Relief (Entrepreneurs' Relief): Disposal of a joint venture interest : Login or subscribe to read more...
Business Asset Disposal Relief (Entrepreneurs' Relief): Disposal of shares or securities in a company : Login or subscribe to read more...
Business Asset Disposal Relief (Entrepreneurs' Relief): Disposal of trust business assets : Login or subscribe to read more...
Business Asset Disposal Relief (Entrepreneurs' Relief): Legislation : Login or subscribe to read more...
Capital taxes round-up: 2022 : Login or subscribe to read more...
Capital taxes round-up: 2023
Capital taxes round-up: 2024-25 : Login or subscribe to read more...
Capital taxes round-up: August 2018 : Login or subscribe to read more...
Capital taxes round-up: August 2019 : Login or subscribe to read more...
Capital taxes round-up: August 2020 : Login or subscribe to read more...
CGT: Capital Gains Tax reliefs index
CGT: Chattels : Login or subscribe to read more...
CGT: Connected persons : Login or subscribe to read more...
CGT: Connected persons & losses : Login or subscribe to read more...
CGT: Date of acquisition or disposal : Login or subscribe to read more...
CGT: Date of acquisition or disposal 'At a glance'
CGT: Death : Login or subscribe to read more...
CGT: Deductible expenditure : Login or subscribe to read more...
CGT: Gifts, At a glance
CGT: Holdover/Gift Relief (s.165/s.260) : Login or subscribe to read more...
CGT: How to calculate a capital gain or loss : Login or subscribe to read more...
CGT: Incorporation Relief (s.162): At a glance
CGT: Loans to traders relief : Login or subscribe to read more...
CGT: Payment of tax : Login or subscribe to read more...
CGT: Post transaction valuation check
CGT: Reliefs, disposal of a business or its assets
CGT: Residential Property gains : Login or subscribe to read more...
CGT: Rollover (Incorporation s.162) Relief : Login or subscribe to read more...
CGT: Rollover Relief
CGT: Rollover Relief: At a glance
CGT: Rollover Relief: Exchanges of joint interests in land : Login or subscribe to read more...
CGT: Share Exchange & Reorganisations
CGT: Share-for-share exchanges : Login or subscribe to read more...
CGT: Value shifting : Login or subscribe to read more...
Cryptoassets tax treatment: At a glance
Cryptoassets: How are Bitcoin, cryptocurrencies or cryptoassets taxed in the UK? : Login or subscribe to read more...
Deferred consideration and earn-outs : Login or subscribe to read more...
Divorce & Separation: Toolkit : Login or subscribe to read more...
Holdover (Gift) Relief: At a glance
HS295 Holdover relief claim : Login or subscribe to read more...
Investors' Relief : Login or subscribe to read more...
Investors' Relief: At a glance
Loan stock: QCBs or Non-QCBs : Login or subscribe to read more...
Loan stock: QCBs or non-QCBs? At a glance
Mansworth v Jelley loss claims
Negligible value claims : Login or subscribe to read more...
Non-domicile rebasing relief : Login or subscribe to read more...
Non-residents & CGT
PRR: Adding land to your garden
PRR: Elections : Login or subscribe to read more...
PRR: Extended permitted area and a shed
PRR: Intention wins
PRR: Late election : Login or subscribe to read more...
PRR: No relief when acquired for a gain
PRR: Private Residence Relief : Login or subscribe to read more...
PRR: Private Residence Relief, dependent relatives : Login or subscribe to read more...
PRR: Private Residence Relief, settled property & granny flats : Login or subscribe to read more...
PRR: Private Residence Relief: At a glance
PRR: Variation of nomination : Login or subscribe to read more...
Tools: Business Asset Disposal Relief share disposals from 6 April 2019 : Login or subscribe to read more...
Tools: Business Asset Disposal Relief Sole Traders : Login or subscribe to read more...
VtaxP Toolbox: Business Asset Disposal Relief (Entrepreneurs' Relief) on share disposals
VtaxP Tools: Business Asset Disposal Relief (Entrepreneurs' Relief) business & asset disposals
VtaxP Tools: Business Asset Disposal Relief share disposals to 5 April 2019 : Login or subscribe to read more...
Which investment relief: IR, BADR, SEIS or EIS? : Login or subscribe to read more...

 

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