40 articles tagged with Capital Gains Tax.
How to declare capital gains on your Self Assessment. Shares, crypto, second properties, the £3,000 annual exemption, 60-day property reporting, pooling rules and worked examples for 2025/26.
CGT rates were equalised in October 2024. Here is what the 2026/27 rules mean for property, shares, and business assets.
Claim 30% income tax relief on up to GBP 1 million through EIS investments in 2026/27, with CGT deferral and loss relief on top.
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.
How the capital gains tax chattels exemption protects personal possessions sold for £6,000 or less, how marginal relief softens the tax just above that line, and which chattels are wholly exempt regardless of value.
Selling a second home or BTL property in the UK? You pay CGT at 18% or 24% on the gain, after the £3,000 annual exemption. Plus the 60-day reporting rule. Worked examples
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.
Complete tax guide for HMO landlords in 2026/27. Allowable expenses, licensing costs, CGT on disposal, SDLT on purchase and a worked £18k profit example.
Shareholder protection pays out on death or critical illness to fund a share buyout. Cross-option agreements, business trust structure, CGT, IHT BPR, and tax deductibility explained.
How a deed of trust protects unequal property ownership shares in the UK, what it covers, the tax angles, and how to set one up correctly in 2026.
How leasehold enfranchisement works in 2026 -- extending your lease, buying the freehold, premiums, professional fees, SDLT and the tax angles you must plan for.
When to exercise EMI options in 2026: CGT on the gain above exercise price, Business Asset Disposal Relief at 10%, disqualifying events, and exit vs early exercise decisions.
PPR relief exempts your main home from CGT. Learn qualifying conditions, partial relief, letting relief, periods of absence, and divorce rules for 2026/27.
A full guide to incorporating a buy-to-let portfolio into a limited company in 2026: SDLT on market value, CGT on disposal, mortgage implications, and s162 TCGA incorporation relief.
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.
MVL lets solvent company directors extract reserves as capital rather than income, qualifying for Business Asset Disposal Relief at 18% CGT in 2026/27.
Holding property in a discretionary or bare trust has major tax implications. This guide covers CGT, IHT exit charges, appointment, and the 10-year anniversary charge.
When RSUs vest or share awards are released, income tax and NI apply immediately. Learn when CGT arises on later disposal and how employer NI timing works.
Transferring shares to a spouse or civil partner triggers no CGT at the time of transfer. Both partners can then use their GBP 3,000 AEA. Full 2026/27 rules explained.
UK CGT on shares is 18% (basic rate band) or 24% (higher rate band) after the £3,000 annual exemption. Here's how Section 104 pooling works, when to report, and how 'Bed and ISA' avoids tax
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.
How CGT on cryptocurrency works in the UK for 2026/27: what counts as a disposal, the share-pooling and 30-day rules, the £3,000 exempt amount, 18%/24% rates and how to report gains to HMRC.
Capital Gains Tax on shares in 2026/27: the £3,000 annual exempt amount, 18% and 24% rates, Section 104 pooling, the same-day and 30-day rules, bed-and-ISA, offsetting losses and reporting gains on Self Assessment.
How Capital Gains Tax on UK property works in 2026/27: the 18% and 24% residential rates, the £3,000 annual exemption, the 60-day reporting deadline, and Private Residence Relief.
Learn how Bed & ISA works in 2026/27: CGT rates 18%/24%, £3,000 AEA, worked examples and step-by-step instructions to shelter gains tax-free forever.
HMRC taxes staking rewards as income at receipt, then CGT on disposal. Here's exactly how to calculate your bill, what records to keep, and how DeFi changes the picture.
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.
Private Residence Relief shelters most home sale gains from CGT — but the final period exemption is only 9 months, letting relief was abolished in 2020, and periods of non-occupation need careful analysis. Full 2026 rules explained.
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.
From January 2025 UK crypto exchanges report user activity to HMRC. Here's how crypto is taxed — CGT, income tax on staking and airdrops, pooling rules, and what enforcement looks like in 2026
Direct buy-to-let or a UK REIT inside an ISA? Section 24, 5% SDLT surcharge, 24% CGT and management hassle versus PID dividends, no SDLT and full ISA shelter. Worked example on £200k.
From April 2024 the UK aligned CGT on residential property and other assets at 18% basic / 24% higher. Side-by-side worked examples on a £40,000 share gain and a £40,000 BTL gain — same headline rate, different reliefs, different reporting deadlines.
Crystallise crypto losses to offset gains and shrink your Capital Gains Tax bill. With the CGT annual exempt amount cut to £3,000 in 2025/26, harvesting losses against share or property gains can save £720 (basic rate) or £1,440 (higher rate).
Bed-and-ISA looks like a clever loophole — sell a holding, repurchase it inside your ISA, lock in tax-free growth. But the 30-day rule, frozen £3,000 CGT allowance and reduced dividend allowance change the maths. Here's what actually works in 2025/26.
Section 24, 5% SDLT surcharge, 24% CGT, vanishing CGT allowance, lower yields and tighter EPC rules — the maths on selling a BTL in 2026. A full worked example on a £250,000 property bought for £180,000.
A Stocks & Shares ISA shelters all dividends and capital gains from UK tax forever. Here's what 20 years of £20,000 contributions could realistically grow to, and why the wrapper matters more than the funds you pick.
The 2025/26 UK tax year ends 5 April 2026. Use-it-or-lose-it allowances: £20k ISA, £4k LISA, £60k pension, £3k CGT, £3k IHT gifts, Marriage Allowance backdate. Step-by-step checklist.
