Capital Gains Tax

The definition of a connected person for tax purposes varies. A statutory definition of “connected persons” for Capital Gains Tax purposes is set out in Section

There are specials rules that apply to UK property sales by non-residents. Since 6 April 2020 non-residents have needed to report and pay any non-resident

Business Asset Rollover Relief also known as CGT Rollover Relief allows for deferral of Capital Gains Tax (CGT) on gains made when taxpayers sell or

When a couple is separating or is divorced it is unlikely that they are thinking about the tax implications of their actions. However, apart from

In general, there is no Capital Gains Tax (CGT) liability created when a property used as the main family residence is sold. An investment property

A Post Transaction Valuation Check (PTVC) can be requested from HMRC for an individual to work out a capital gains tax liability or for companies

A higher rate of Capital Gains Tax (CGT) applies to gains on the disposal of residential property if the gain falls into the higher rate

In general, there is no Capital Gains Tax (CGT) on a property which has been used as the family's main residence. This relief from CGT

Business Asset Disposal Relief (BADR) applies to the sale of a business, shares in a trading company or an individual’s interest in a trading partnership.