Items discovered lying on land or buried in the soil, such as antiques or historical objects, are treated
Found objects and Capital Gains Tax
Category: Capital Gains Tax
Capital Gains valuations of goodwill
Who values goodwill when a business is sold? HMRC’s Shares and Assets Valuation team takes the
File and paying CGT after property sales
Capital Gains Tax on certain residential property sales must be reported and paid within 60 days to avoid
Business Asset Disposal Relief – forthcoming changes
The BADR Capital Gains Tax rate has risen to 14% from April 2025 and will increase further to 18% in
Private Residence Relief – when it applies
Selling your main residence? Private Residence Relief can exempt you from Capital Gains Tax. If you meet
Rolling Over Capital Gains
Business Asset Rollover Relief, allows taxpayers to defer Capital Gains Tax (CGT) on gains arising from
Deferring gains using Incorporation Relief
Thinking of transferring your sole trader or partnership business into a limited company? Incorporation
Business Asset Disposal Relief rates from April 2025
Business Asset Disposal Relief (BADR) provides a reduced Capital Gains Tax (CGT) rate on the sale of a
CGT holding over gains if you gift business assets
Gift Hold-Over Relief lets you defer Capital Gains Tax when giving away business assets or qualifying
Making a negligible value claim with HMRC
A negligible value claim lets taxpayers declare an asset worthless for tax purposes, realising a capital