11th January 2024
Business Asset Disposal Relief (BADR) is available on the sale of a business, disposal of shares in a trading company or an…
14th December 2023
The annual exempt amount applicable to Capital Gains Tax (CGT) is to be halved from April 2024. This means that the exempt…
23rd November 2023
In general, there is no Capital Gains Tax (CGT) on a property which has been used as the main family residence. This…
16th November 2023
Gifts Hold-Over Relief is a tax relief that effectively defers Capital Gains Tax (CGT) that may arise on a relevant gift. The…
2nd November 2023
In general, there is no Capital Gains Tax (CGT) when you sell your home. This applies to a property which has been…
2nd November 2023
Gift Hold-Over Relief is a tax relief that effectively defers Capital Gains Tax (CGT). The relief can be claimed when assets are…
7th September 2023
Business Asset Disposal Relief (BADR) applies to the sale of a business, shares in a trading company or an individual’s interest in…
7th September 2023
The annual exempt amount applicable to Capital Gains Tax (CGT) is currently £6,000 and is set to be reduced to £3,000 from…
31st August 2023
Most payments a company makes to its shareholders, in respect of their shares, will be qualifying distributions and be subject to Income…
17th August 2023
A trust is an obligation that binds a trustee, an individual or a company, to deal with the assets – such as…