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Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
Your limited company usually pays Corporation Tax on the profit…
The gain is usually the difference between what you paid for the asset and…
‘Intangible assets’ include intellectual property and business reputation…
What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
Capital Gains Tax is a tax on the profit when you sell (or ‘dispose of’)…
You pay Capital Gains Tax on the gain when you sell (or ‘dispose of’):…
You only have to pay Capital Gains Tax on your overall gains above your…
There are special rules for Capital Gains Tax on gifts or assets you…
You need to pay Capital Gains Tax when you sell an asset if your total…
You do not get a bill for Capital Gains Tax. You must work out if your…
You pay a different rate of tax on gains from residential property than…
You can report losses on a chargeable asset to HM Revenue and Customs…
You need to collect records to work out your gains and fill in your tax…
Your gain is usually the difference between what you paid for your asset…
What personal possessions (chattels) you need to pay Capital Gains Tax (CGT) on, how to work out your gain
You may have to pay Capital Gains Tax if you make a profit (‘gain’) when…
Your gain is usually the difference between what you paid for your…
You don’t have to pay Capital Gains Tax on personal possessions with a…
If you sell all or part of a set to the same person for less than £6,000,…
Find out what to do and how much it costs to register a biodiversity gain site.
Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief
How to sell biodiversity units to developers for biodiversity net gain: explore the market, register a gain site and record allocations.
How land managers, developers, local planning authorities and responsible bodies can enter into a legal agreement for biodiversity net gain.
Get information about biodiversity gain sites and any off-site gains allocated to developments.
Capital Gains Tax when you sell a property that's not your home: work out your gain and pay your tax on buy-to-let, business, agricultural and inherited properties
Guidance on what BNG is and how it affects land managers, developers and local planning authorities.
How developers can create and enhance habitat off-site or buy biodiversity units to achieve biodiversity net gain (BNG).
Find out what to do and how much it costs to record allocation of off-site biodiversity gains to a development.
How to report and pay Capital Gains Tax (CGT).
Working out and paying Capital Gains Tax (CGT) if you sell shares, claiming tax relief
Developers should fill in this form to show how a development will achieve biodiversity net gain (BNG).
Steps land managers can take to sell biodiversity units to meet their biodiversity net gain (BNG) requirements.
What you need to do as a developer to meet biodiversity net gain (BNG) requirements.
When and how to measure a habitat or development’s impact on biodiversity.
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
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