Holding over gains on gifts
Gift Hold-Over Relief is a form of Capital Gains Tax (CGT) relief that allows you to defer paying…
Capital Gains Tax
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Found objects and Capital Gains Tax
Items discovered lying on land or buried in the soil, such as antiques or historical objects, are treated…
Capital Gains valuations of goodwill
Who values goodwill when a business is sold? HMRC's Shares and Assets Valuation team takes the lead. Whether…
File and paying CGT after property sales
Capital Gains Tax on certain residential property sales must be reported and paid within 60 days to avoid…
Business Asset Disposal Relief – forthcoming changes
The BADR Capital Gains Tax rate has risen to 14% from April 2025 and will increase further to…
Private Residence Relief – when it applies
Selling your main residence? Private Residence Relief can exempt you from Capital Gains Tax. If you meet certain conditions,…
