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  1. You are here:  
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  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) : Login or subscribe to read more...
At a glance: Reporting CGT when & how? : Login or subscribe to read more...
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 : Login or subscribe to read more...
Capital taxes round-up: 2024-25 : Login or subscribe to read more...
Capital taxes round-up: 2025-26 : Login or subscribe to read more...
Capital taxes round-up: 2026-27 : 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 Rollover Relief: Exchanges of joint interests in land : Login or subscribe to read more...
CGT: Capital Gains Tax reliefs index : Login or subscribe to read more...
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: Death : Login or subscribe to read more...
CGT: Deductible expenditure : Login or subscribe to read more...
CGT: Gifts : Login or subscribe to read more...
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: 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 : Login or subscribe to read more...
CGT: Reliefs on a disposal of a business or its assets : Login or subscribe to read more...
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 : Login or subscribe to read more...
CGT: Share-for-share exchanges : Login or subscribe to read more...
CGT: Value shifting : Login or subscribe to read more...
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...
HS295 Holdover relief claim : Login or subscribe to read more...
Investors' Relief : Login or subscribe to read more...
Leases in relation to land : Login or subscribe to read more...
Loan stock: QCBs or Non-QCBs : Login or subscribe to read more...
Mansworth v Jelley capital losses on share options : Login or subscribe to read more...
Negligible value claims : Login or subscribe to read more...
Non-domicile rebasing relief : Login or subscribe to read more...
PRR: Elections : Login or subscribe to read more...
PRR: Late election : Login or subscribe to read more...
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: Variation of nomination : Login or subscribe to read more...
Share matching rules for individuals and companies : Login or subscribe to read more...
Which investment relief: IR, BADR, SEIS or EIS? : Login or subscribe to read more...

 

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What's new?

  • SME Tax Update Autumn Budget Special 29 October 2026
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  • Overseas & Residence: Autumn Budget 2026
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  • Land & Property: Autumn Budget 2026
  • Capital Gains Tax: Autumn Budget 2026
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