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.
