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.
