Capital gains tax

Capital gains tax guidance:

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

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

Practice notes

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

Practice notes

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

Practice notes

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

Practice notes

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

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

Practice notes

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

Practice notes

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

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

Practice notes

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

Practice notes

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

Practice notes

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
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