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Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim
Find helpsheets, forms and notes to help you fill in the capital gains pages of your Self Assessment tax return.
This tax information and impact note applies to individuals, trusts and personal representatives who pay Capital Gains Tax.
Sign in or set up a personal or business tax account, Self Assessment, Corporation Tax, PAYE for employers, VAT and other services.
What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
Find out if you need to pay Capital Gains Tax when you sell or give away cryptoassets (like cryptocurrency or bitcoin).
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
This measure affects individuals involved in investment management for private equity or other investment funds.
This collection brings together all forms for Capital Gains Tax.
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')
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 applies to individuals (including partners in a firm) who transfer their business to a close company and become or remain a participator in the acquiring company.
This tax information and impact note applies to individuals who realise gains on a disposal of a private asset, used in a business carried on by their partnership or company when they retire or reduce their participation in their business.
How HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
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