Search all content on GOV.UK

Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief.

• What you pay it on

  You may have to pay Capital Gains Tax if you make a profit (‘gain’) when…

• Work out your gain

  Your gain is usually the difference between what you paid for your…

• Tax relief

  You may be able to reduce or delay the amount of Capital Gains Tax you…

Relief from Capital Gains Tax (CGT) if you buy new business assets with the proceeds from selling old ones, check if you're eligible, how to claim

How to get Inheritance Tax relief on business assets in an estate, what qualifies, giving away business property or assets

• Overview

  Business Relief reduces the value of a business or its assets when working…

• What qualifies for Business Relief

  You can get 100% Business Relief on: a business or interest in a business…

• Give away business property or assets

  Someone can give away business property or assets while they’re still…

Tax and reporting rules for employers who make assets available to employees

Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation

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

Use the IHT413 with form IHT400 if the deceased owned shares in a company, a business or part of a business - or an asset used in a business and you're deducting business relief.

• Updated: 15 January 2016

Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first-year allowances.

How to buy or acquire the assets of a dissolved company - how and when you can claim money or property, who to contact and the forms you need