66 articles tagged with Capital Gains Tax.
BADR CGT rate rose to 14% from April 2025. Learn who qualifies, the £1m lifetime limit, qualifying conditions, and how to plan a business sale efficiently.
CGT rates were equalised in October 2024. Here is what the 2026/27 rules mean for property, shares, and business assets.
Carried interest CGT rises to 32% from April 2026. Who is affected, what qualifies, income treatment for non-qualifying carried interest, and AIFMD conditions.
A new carried interest regime took effect from April 2025, replacing the old 28% CGT treatment with a 32.5% blended rate. Here is what the changes mean for fund managers and how the transition rules apply.
How to reduce Capital Gains Tax when selling a second home or buy-to-let property in 2026/27 -- PRR, letting relief, timing strategies, and the 60-day reporting rule.
Distributions up to £25,000 on informal strike-off can qualify for capital treatment under ESC C16 — above that, you need a formal MVL. Full worked comparison of a £20,000 and a £150,000 close-down.
What happens when you inherit a rental property that still has a buy-to-let mortgage attached, including lender consent-to-transfer rules, probate timelines and the CGT base cost reset.
A complete Capital Gains Tax walkthrough for landlords selling a buy-to-let, including the 60-day reporting rule, allowable costs, and lettings relief history.
Inheriting a property and renting it out rather than selling makes you a landlord for tax purposes overnight. How rental income tax, Capital Gains Tax base cost and mortgage rules apply in 2026/27.
How the Bed and ISA process works, using your £20,000 ISA allowance and £3,000 CGT exemption to move investments into a tax-free wrapper for 2026/27.
Dissolving a civil partnership involves the same financial settlement process as divorce — pension sharing, property division and tax implications explained for 2026/27.
The specific records HMRC expects UK crypto investors to keep for Capital Gains Tax purposes in 2026/27, including pooling, disposal events and exchange data gaps.
How a family business is valued and divided on divorce, and the Capital Gains Tax and Business Asset Disposal Relief pitfalls of transferring or selling shares as part of a settlement in 2026/27.
Selling a rental property while tenants are still living there doesn't change the Capital Gains Tax calculation, but it does affect the sale process and the 60-day reporting deadline. What matters in 2026/27.
Private/cherished number plates can sell for anywhere from a few hundred pounds to six figures. Most sales are exempt from Capital Gains Tax below the £3,000 annual exemption — but not always. Full guide with worked examples.
How Seed Enterprise Investment Scheme (SEIS) tax relief works in 2026/27 — the 50% income tax relief, CGT reinvestment relief, loss relief, and the investment limits.
A static caravan on a holiday park isn't taxed like a bricks-and-mortar second home — no stamp duty, no council tax in most cases, but site fees, income tax on rental profit and capital gains rules all still apply. Full guide with worked examples.
The UK tax and savings allowances that reset every 5 April and can't be carried forward — ISA, dividend, CGT, gift and pension allowances — with a practical pre-deadline checklist.
Regular stallholders at vintage, antiques and collectables fairs are usually running a taxable trade, not a hobby. How Self Assessment, the trading allowance and Capital Gains Tax on personal items interact in 2026/27.
Business Asset Disposal Relief rose from 14% to 18% on 6 April 2026, still well below the standard 24% Capital Gains Tax rate on business sales. Worked example on a £500,000 gain, with the £1m lifetime limit.
How Capital Gains Tax works between separating spouses in 2026/27: a 3-tax-year no gain/no loss window from separation, or unlimited time under a formal divorce agreement, with a worked example.
Gifting property to children in 2026/27 can trigger Capital Gains Tax immediately and still leave the value in your estate for up to 7 years under Inheritance Tax rules. Worked example included.
How a bare trust for a child works, income and gains tax treatment, the parental settlement rule for parents' gifts, grandparent gifting, and access at age 18.
Why selling and immediately rebuying the same shares no longer works for realising a Capital Gains Tax loss or gain in 2026/27, and what the 30-day rule actually does.
How HMRC decides which shares you have sold for Capital Gains Tax purposes in 2026/27 — the same-day rule, the 30-day rule, and the Section 104 pool for older holdings.
Tax and legal risks for unmarried couples who own property together: CGT on transfers, Stamp Duty on buy-outs, Inheritance Tax exposure and why a will and deed of trust matter.
How EIS capital gains deferral relief works in 2026/27: rolling a taxable gain into an EIS investment, the 3-year holding period, exit rules and interaction with 30% EIS income tax relief.
How CGT holdover relief (gift relief) works in 2026/27: qualifying assets, the joint election, form HS295, and how it interacts with Inheritance Tax on gifts within the 7-year rule.
How Incorporation Relief automatically defers CGT when a sole trader transfers their business into a limited company for shares -- conditions, BADR interaction, and a worked example for 2026/27.
How Capital Gains Tax applies when executors sell an inherited property during probate in 2026/27 — the probate value uplift, the executors' annual exemption, and reporting deadlines.
How rollover relief defers Capital Gains Tax when you reinvest proceeds from selling a qualifying business asset in 2026/27: qualifying assets, the reinvestment window, partial reinvestment, and an example.
How Capital Gains Tax applies when you sell a property you once lived in and later let out — private residence relief, the final 9 months, and today's much-restricted lettings relief.
The CGT Annual Exempt Amount is just £3,000 in 2026/27, down from £12,300 in 2022/23. Here is how to use it strategically across investments, crypto and share sales.
CGT on an inherited property is calculated from the probate value, not what the deceased originally paid. How the base cost, allowances and 60-day reporting rule work.
How vesting schedules work for UK employee share options in 2026: EMI, CSOP, unapproved options, RSUs and growth shares -- when tax arises and how to plan exercise timing.
The bed and breakfasting CGT rule blocks same-asset repurchases within 30 days. Learn how the share matching rules work and how to use your 2026/27 allowance legally.
How HMRC share pooling, the same-day and 30-day rules work for UK crypto in 2026/27, with the GBP 3,000 CGT allowance and 18%/24% rates explained.
How divorce settlements are taxed in 2026/27: CGT no-gain/no-loss window, pension sharing, the family home, SDLT and IHT. A UK guide to keeping more of what you split.
How tax affects a UK divorce financial settlement in 2026/27 - CGT on asset transfers, pensions, the family home, maintenance and IHT, with calculator links.
How EMI share options work in 2026/27: the tax on grant, exercise and sale, the 10% BADR CGT rate, qualifying rules, and what employees actually pay.
How Gift Hold-Over Relief lets you defer Capital Gains Tax when giving away business assets or shares in 2026/27, who qualifies, and how to claim it.
Leaving the UK in 2026/27? Learn UK tax residence, split-year treatment, exit obligations, what stays taxable and how to plan your move correctly.
How SEIS works for UK investors in 2026/27: 50% income tax relief, CGT exemption, loss relief and reinvestment relief, plus the rules and limits.
How settlor-interested trusts are taxed in the UK for 2026/27 - income, capital gains and inheritance tax rules, the key anti-avoidance traps, and worked examples.
How UK SIP and SAYE employee share schemes work in 2026/27, the tax breaks, holding periods, what happens when you leave, and how to keep gains tax-free.
Understand private residence relief capital gains tax exemption for 2026/27: rules, partial relief, letting relief, and how to protect your CGT-free home sale.
Capital losses must be reported and used against gains in the same year or carried forward. Bed-and-ISA and Bed-and-SIPP also avoid crystallising gains.
Unmarried couples property tax UK: stamp duty, CGT, IHT and income tax rules for 2026/27. Know your rights before buying together.
The CGT annual exempt amount has fallen to £3,000 — down from £12,300 just three years ago. Here are the key strategies to make the most of what's left.
BADR rate is now 18% from April 2026. Full guide to qualifying assets, the GBP 1 million lifetime limit, and planning before disposal.
Selling your business to an EOT? Discover the CGT exemption, tax-free bonuses, and how employee ownership works in 2026/27.
Bed and ISA lets you sell investments held outside an ISA and repurchase them inside one, using your CGT annual exempt amount to shelter future gains tax-free.
Non-residents selling UK property face a 24% CGT rate and a strict 60-day reporting deadline. Here is everything you need to know for 2026.
Capital Gains Tax rates changed significantly in October 2024 and the Annual Exempt Amount has been reduced from GBP 12,300 in 2022/23 to GBP 3,000. This guide explains every change, current 2026/27 rates, and what they mean for investors and property owners.
The CGT annual exempt amount is just GBP 3,000 in 2026/27. Bed and ISA and bed and spouse both reset your gains tax-free. Here is when to use each, with worked numbers.
You have used all GBP 20,000 of ISA allowance and still have cash to invest. Here is how a taxable General Investment Account is taxed in 2026/27 and how to keep the bill low.
Maturing Sharesave or Share Incentive Plan shares can be transferred into a stocks and shares ISA within 90 days to shelter them from future tax. Here is how the share exchange works in 2026/27.
The Capital Gains Tax Annual Exempt Amount is just GBP 3,000 in 2026/27. Splitting a disposal across two tax years and transferring assets to a spouse can shelter up to GBP 12,000 of gains, legally and free of tax between spouses.
Selling a rental property, second home or inherited property triggers Capital Gains Tax in the UK. The residential property CGT rate is 24% for higher-rate taxpayers (18% basic rate). You must report and pay within 60 days of completion. Here's the complete guide.
HMRC treats cryptocurrency as a capital asset. Buying/selling crypto is subject to Capital Gains Tax at 18% (basic rate) or 24% (higher rate). Staking and mining income is taxable as income. Here's the complete 2026/27 guide.
CGT on residential property is 18% or 24% in 2026/27. You must report and pay within 60 days of completion. Full guide to rates, Principal Private Residence relief, the letting relief rules, and a worked calculation.
Capital Gains Tax planning strategies for 2026/27 — bed-and-ISA, bed-and-SIPP, loss harvesting, spousal transfers and more. The £3,000 AEA cannot be carried forward: losing it costs you up to £720 in avoidable tax.
The Autumn Budget 2026 is expected in October. Based on current government signals, what tax changes are likely — and what you can do now to prepare.
How to use your £3,000 annual CGT exempt amount to crystallise gains tax-free each year. Bed-and-ISA strategy, spouse transfers, timing with asset sales.
Complete guide to Capital Gains Tax when selling a rental property in 2026: 24% higher rate, 60-day reporting rule, letting relief changes, and legitimate ways to reduce your CGT.
The financial mechanics of divorce in 2026: pension sharing orders, CETV calculations, capital gains tax exemptions between separating spouses, and the CGT trap on property.
