Utilising unused losses for CGT20190306040000

Utilising unused losses for CGT

March 6, 2019
Sometimes tax-payers may sell an asset at a loss. If acceptable as capital losses, they can be deducted from Capital Gains made in the same or future ...
Election to treat property as main residence20190220040000

Election to treat property as main residence

February 20, 2019
There are a number of issues that owners of more than one home should be aware of. An individual, married couple or those in a civil partnership can o...
When do you pay Capital Gains Tax?20190213040000

When do you pay Capital Gains Tax?

February 13, 2019
Capital Gains Tax (CGT) is normally charged at a simple flat rate of 20% and this applies to most chargeable gains made by individuals. However, if yo...
CGT relief for two dwellings for the same period20190123040000

CGT relief for two dwellings for the same period

January 23, 2019
As a general rule, there is no Capital Gains Tax (CGT) on a property which has been used wholly as a main family residence. This relief from CGT is co...
CGT Rollover Relief – ownership of assets20190102040000

CGT Rollover Relief – ownership of assets

January 2, 2019
Capital Gains Tax (CGT) rollover relief is a valuable relief that allows for a delay in the payment of CGT on gains when you sell or dispose of certai...
When to report and pay Capital Gains Tax20181128040000

When to report and pay Capital Gains Tax

November 28, 2018
The annual Capital Gains Tax (CGT) exemption for individuals is £11,700 for 2018-19. A husband and wife each benefit from a separate exemption. Same-s...
CGT and investment clubs20181128040000

CGT and investment clubs

November 28, 2018
Investment clubs are loosely defined as a group of people who get together to buy and sell shares on the stock market with a view to making a profit. ...
Capital Gains Tax uplift on death20181122040000

Capital Gains Tax uplift on death

November 22, 2018
It is important to understand how Capital Gains Tax (CGT) works when someone dies, and more importantly how this affects the computation of gains and ...
Digital Services Tax20181107040000

Digital Services Tax

November 7, 2018
One of the more surprising announcements in the recent Budget was the introduction of a new 2% Digital Services Tax (DST) from April 2020. This tax is...
Entrepreneurs’ relief changes20181107040000

Entrepreneurs’ relief changes

November 7, 2018
In the Budget, the Chancellor, Philip Hammond announced two changes to the way Entrepreneurs’ Relief (ER) will operate. ER applies to the sale of a bu...
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