Capital gains

Capital gains are made when you sell something for more money than you paid for it. As a result, you can be subject to capital gains tax or corporation tax.

Capital gains - overview

Effective planning can minimise your liability for capital gains tax by taking advantage of available allowances and reliefs. We explain your options.

Company capital gains and capital losses
Article

Chargeable gains for companies

How to reduce company chargeable capital gains by offsetting capital losses; understanding capital allowances; how to pay less corporation tax.

Selling your home, private residence relief and CGT
Article

Private Residence Relief

A guide to Private Residence Relief. Private residence relief allows homeowners to sell their homes without being liable for capital gains tax (CGT).