We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Register to vote Register by 18 June to vote in the General Election on 4 July.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
Find out who is entitled to a share of someone’s property, possessions and money if they die without making a will
A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.
A trust is a way of managing assets (money, investments, land or…
The main types of trust are: bare trusts interest in possession trusts…
These are trusts set up by parents for children under 18 who have never…
Some trusts for disabled people or children get special tax treatment.…
Most trusts do not pay Income Tax on income up to a tax-free amount…
Capital Gains Tax is a tax on the profit (‘gain’) when something (an…
Inheritance Tax may have to be paid on a person’s estate (their money and…
If you’re a trust beneficiary there are different rules depending on the…
As the trustee, you’re responsible for reporting and paying tax on behalf…
Most trusts need to be registered. There are some cases where you do not…
How to work out the balancing charge when you dispose of or sell plant or machinery after claiming allowances for them.
Find out how to value company benefits for your employees.
Employment Appeal Tribunal Judgment of Mr Justice Kerr on 23 May 2024.
Tax and reporting rules for employers who make assets available to employees
Tax and reporting rules for assets bought, sold or given
Investors and businesses may be legally required to tell the government about certain sensitive acquisitions under the National Security and Investment Act.
How to work out splitting up money, property and possessions when you divorce or dissolve a civil partnership - including mediation.
Find out if Inheritance Tax is due on assets transferred in or out of a trust and on certain trusts at each 10 year anniversary.
How to get Inheritance Tax relief on business assets in an estate, what qualifies, giving away business property or assets
Selling or giving away an asset you claimed capital allowances on - balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
Information supporting the Inclusive Transport Strategy including policy papers and announcements.
How to use a cost benefit analysis to evaluate your digital health product.
What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
How to tax a beneficial loan arrangement for a director or employee.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).