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This second report considers key practical, technical and administrative Capital Gains Tax issues.
Delay paying Capital Gains Tax (CGT) if you transfer your business to a limited company in return for shares, check if you're eligible, let HMRC know if you do not want to claim Incorporation Relief (sometimes called 'business transfer relief')
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
Find out if you need to pay Capital Gains Tax when you sell or give away cryptoassets (like cryptocurrency or bitcoin).
Make an election for a qualifying company to be exempt from corporation tax on UK capital gains.
Find out about the treatment of non-resident Capital Gains on direct and indirect disposals of interest land and property in the UK
This Tax Information and Impact Note is about allowing Entrepreneurs' Relief on deferred gains.
This measure affects individuals involved in investment management for private equity or other investment funds.
This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.
Relief from Capital Gains Tax (CGT) when you sell your home - Private Residence Relief, time away from your home, what to do if you have 2 homes, nominating a home, Letting Relief
This tax information and impact note applies to individuals, trusts and personal representatives who pay Capital Gains Tax.
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