by | Feb 5, 2026 | Capital Gains Tax
Business Asset Disposal Relief (BADR) can significantly reduce the Capital Gains Tax due when selling a business or shares, but with higher rates coming from April 2026, timing and eligibility matter more than ever. BADR applies to the sale of a business, shares in a...
by | Jan 22, 2026 | Capital Gains Tax
CGT on certain UK residential property sales often has a strict 60-day reporting and payment deadline, so early planning can avoid penalties. If you are selling a second property, such as a buy-to-let or a former home that is no longer your main residence, CGT will...
by | Jan 2, 2026 | Capital Gains Tax
Owning more than one home can create valuable Capital Gains Tax planning opportunities, but only if you understand how and when to nominate a property for Private Residence Relief. Typically, you do not have to pay Capital Gains Tax (CGT) when you sell a property that...
by | Dec 18, 2025 | Capital Gains Tax
If you live abroad and sell your UK home, you may have to pay Capital Gains Tax (CGT) on any gain made since 5 April 2015. Only the portion of the gain made after 5 April 2015 is liable for tax. One of the most commonly used and valuable exemptions from CGT is Private...
by | Nov 20, 2025 | Capital Gains Tax
A demerger involves splitting the trading activities of a single company or group into two or more independent entities. This can be facilitated by distributing the assets of a holding company to its shareholders. There are special statutory demerger provisions...
by | Oct 30, 2025 | Capital Gains Tax
If you are thinking about selling a business or shares, it is important to understand how Business Asset Disposal Relief works, particularly with rates set to increase from April 2026. Business Asset Disposal Relief (BADR) provides a valuable tax advantage, offering a...