When is CGT payable on gains during 2026-27
For most capital gains realised in the 2026–27 tax year, Capital Gains Tax (CGT) is reported and paid…
Capital Gains Tax
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Tax relief when incorporating a business
When a sole trader or partnership transfers a business to a company, a chargeable gain may arise. This…
Living away from home?
Private Residence Relief (PRR) is a valuable Capital Gains Tax relief that can eliminate the tax due when…
Business Asset Disposal Relief – tax increase from April 2026
The tax rate for Business Asset Disposal Relief (BADR) will increase to 18% (from 14%) on 6 April…
Rolling over capital gains
Rolling over capital gains can be an effective way for business owners to defer Capital Gains Tax (CGT)…
Tax if selling a second property
You may have to pay Capital Gains Tax (CGT) tax when you sell or dispose of a property…
