75 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.
HMRC taxes crypto mining in two separate stages: the coins you receive are miscellaneous income (or trading income) at the moment you receive them, and any later sale is a separate Capital Gains Tax event. Here's how both stages work in 2026/27.
Selling your main home to downsize in retirement is usually Capital Gains Tax-free — but what you do with the released cash, especially gifting it, can create Inheritance Tax exposure. 2026/27 explained.
A step-by-step walkthrough of calculating Capital Gains Tax when you sell a buy-to-let property in 2026/27 — allowable costs, the 18%/24% rates, the 60-day reporting deadline, and a full worked example.
Letting a spare room in your own home and letting a whole property on Airbnb are taxed completely differently in the UK. One can use the £7,500 Rent a Room Scheme; the other is taxed as full property income, with different expense and Capital Gains Tax consequences.
How Business Asset Disposal Relief's 18% rate and £1 million lifetime limit work together in 2026/27, with a worked example of a business sale that exceeds the limit.
A worked example of how the £3,000 Capital Gains Tax annual exempt amount reduces tax on a share sale in 2026/27, and why timing disposals across tax years matters.
Inheritance Tax and Capital Gains Tax on an inherited property are two separate taxes charged on two different events. Here's exactly where each one applies, why paying one doesn't excuse the other, and how the probate value links them.
