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.
