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Capital gains tax

Capital gains tax guidance:
A property is owned by a husband and wife, and a company gave money to contribute towards the purchase. If the money is then not repaid and there is a declaration of trust to give a share of the property to company, would there be stamp duty land tax and capital gains tax issues?

A property is owned by a husband and wife, and a company gave money to contribute towards the purchase. If the money is then not repaid and there is a declaration of...

Q&As
Capital gains tax charge on ATED-related gains [Archived]

The following Tax practice note provides comprehensive and up to date legal information on Capital gains tax charge on ATED-related gains [Archived]

Practice notes
CGT—business asset disposal relief (formerly entrepreneurs' relief)

The following Tax practice note provides comprehensive and up to date legal information on CGT—business asset disposal relief (formerly entrepreneurs' relief)...

Practice notes
CGT—buy-to-let properties and business premises

The following Property practice note provides comprehensive and up to date legal information on CGT—buy-to-let properties and business premises

Practice notes
CGT—how to calculate a capital gain

The following Private Client practice note provides comprehensive and up to date legal information on CGT—how to calculate a capital gain

Practice notes
CGT—land and leases

The following Property practice note provides comprehensive and up to date legal information on CGT—land and leases

Practice notes
CGT—letter—election of main residence—principal private residence (PPR) relief—individual

The following Private Client precedent provides comprehensive and up to date legal information on CGT—letter—election of main residence—principal private residence (PPR)...

Precedents
CGT—PPR relief

The following Private Client practice note provides comprehensive and up to date legal information on CGT—PPR relief

Practice notes
CGT—PPR relief for trusts and estates

The following Private Client practice note provides comprehensive and up to date legal information on CGT—PPR relief for trusts and estates

Practice notes
CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellings

The following Private Client practice note provides comprehensive and up to date legal information on CGT—PPR relief for UK residents with overseas dwellings and non-UK...

Practice notes
CGT—reliefs

The following Private Client practice note provides comprehensive and up to date legal information on CGT—reliefs

Practice notes
Introductory guide to CGT

The following Private Client practice note provides comprehensive and up to date legal information on Introductory guide to CGT

Practice notes
Non-resident CGT—summary [Archived]

The following Private Client practice note provides comprehensive and up to date legal information on Non-resident CGT—summary [Archived]

Practice notes
Non-residents and tax on chargeable gains from 6 April 2019—gains and UK immovable property

The following Private Client practice note provides comprehensive and up to date legal information on Non-residents and tax on chargeable gains from 6 April 2019—gains...

Practice notes
What is the process for transferring part of a large property where a property was converted into five separate and independent houses (self-contained). The transferor lives in one of the houses with his wife and his son lives in another. The five houses are under one title number. The transferor owns all five houses (no mortgage). What is the process to transfer one of the houses (the one he lives in) as a gift to his son?

What is the process for transferring part of a large property where a property was converted into five separate and independent houses (self-contained). The transferor...

Q&As
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