Category: Capital Gains Tax

Who values goodwill when a business is sold? HMRC’s Shares and Assets Valuation team takes the

Capital Gains Tax on certain residential property sales must be reported and paid within 60 days to avoid

The BADR Capital Gains Tax rate has risen to 14% from April 2025 and will increase further to 18% in

Selling your main residence? Private Residence Relief can exempt you from Capital Gains Tax. If you meet

Business Asset Rollover Relief, allows taxpayers to defer Capital Gains Tax (CGT) on gains arising from

Thinking of transferring your sole trader or partnership business into a limited company? Incorporation

Business Asset Disposal Relief (BADR) provides a reduced Capital Gains Tax (CGT) rate on the sale of a

Gift Hold-Over Relief lets you defer Capital Gains Tax when giving away business assets or qualifying

A negligible value claim lets taxpayers declare an asset worthless for tax purposes, realising a capital

From April 2025, the Capital Gains Tax rate on Business Asset Disposal Relief rises from 10% to 14%,