Capital gains

Capital gains are made when you sell something for more money than you paid for it. As a result, you can be subject to capital gains tax or corporation tax.

Capital gains - overview

Effective planning can minimise your liability for capital gains tax by taking advantage of available allowances and reliefs. We explain your options.

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Chargeable gains for companies

Company capital gains tax can be reduced, deferred or eliminated altogether by making use of available allowances, reliefs and exemptions.

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Private residence relief

Private residence relief allows most homeowners to sell their homes without being liable for any capital gains tax on property profits.

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CGT toolkit for land and buildings

This toolkit supports tax advisers by providing guidance on the errors often found in tax returns re capital allowances for plant and machinery.