What is a demerger?
A demerger involves splitting the trading activities of a single company or group into two or more independent entities. This can be facilitated by distributing the assets of a
Business Asset Disposal Relief – the present rates
If you are thinking about selling a business or shares, it is important to understand how Business Asset Disposal Relief works, particularly with rates set to increase from April
Report and pay Capital Gains Tax
If you sell assets such as shares or land, you may need to report your Capital Gains Tax either through Self-Assessment or HMRC’s ‘real time’ CGT service; deadlines and rates
Claiming lettings relief
If you have tenants in your home, it’s essential to understand the Capital Gains Tax (CGT) implications. Typically, there is no CGT on the sale of a property used as your main
Business Asset Disposal Relief changes
Business Asset Disposal Relief (BADR) offers a significant tax benefit by reducing the rate of Capital Gains Tax (CGT) on the sale of a business, shares in a trading company or an
The present limits for Business Assets Disposal Relief
Business Asset Disposal Relief (BADR) still offers a valuable tax break, but the CGT rate has risen to 14% from April 2025 and will increase again to 18% in April 2026.
BADR
Holding over gains on gifts
Gift Hold-Over Relief is a form of Capital Gains Tax (CGT) relief that allows you to defer paying CGT when certain assets, such as qualifying shares, are given away or sold for
Found objects and Capital Gains Tax
Items discovered lying on land or buried in the soil, such as antiques or historical objects, are treated as chattels for Capital Gains Tax (CGT) purposes. This remains true even
Capital Gains valuations of goodwill
Who values goodwill when a business is sold? HMRC’s Shares and Assets Valuation team takes the lead.
Whether the goodwill belongs to a sole trader, partnership or limited company,
File and paying CGT after property sales
Capital Gains Tax on certain residential property sales must be reported and paid within 60 days to avoid penalties and interest.
The annual exempt amount applicable to Capital