Capital Gains Tax | UK Tax Topics

What is the final period exemption for CGT on a main home?

Here is a comprehensive answer on the final period exemption for CGT on a main home. --- Final Period Exemption for CGT on a Main Home What the law says...

17 March 2026

What is the private residence period for CGT?

Thank you for the search results. I now have comprehensive information to answer the question fully. --- Private Residence Period for CGT (Principal...

17 March 2026

How are chattels treated for CGT?

Here is a comprehensive summary of how chattels are treated for CGT purposes. --- What the law says Definition A chattel for CGT purposes is tangible...

17 March 2026

What is the wasting asset exemption for CGT?

Here is a comprehensive answer on the wasting asset exemption for CGT: --- What the law says Definition of a wasting asset (TCGA 1992, s.44) A "wasting...

17 March 2026

How does CGT apply to a lease?

CGT and Leases What the law says The key legislative framework is found in TCGA 1992 and Schedule 8 to that Act. The general principle is that the grant...

17 March 2026

What is the enhancement expenditure for CGT?

Here is a comprehensive answer on enhancement expenditure for CGT purposes. --- Enhancement Expenditure for CGT What the law says Enhancement expenditure...

17 March 2026

What is a part disposal for CGT purposes?

I now have all the information needed to provide a comprehensive answer. --- What is a Part Disposal for CGT Purposes? What the law says Definition — TCGA...

17 March 2026

How does CGT apply to gifts between spouses?

I now have comprehensive sources to answer this question fully. Here is a structured answer: --- CGT on Gifts Between Spouses What the law says Under TCGA...

17 March 2026

What is the CGT uplift on death?

Based on the retrieved sources, I have comprehensive information to answer this question fully. --- CGT Uplift on Death What the law says The CGT uplift...

17 March 2026

How is CGT paid in the year of death?

Here is a comprehensive answer on how CGT is paid in the year of death. --- CGT in the Year of Death What the law says Death is not a disposal. Under TCGA...

17 March 2026

Do I need to pay capital gains tax on crypto profits?

Yes — in most cases, yes, you will need to pay Capital Gains Tax (CGT) on profits from cryptocurrency. Here is a structured summary: --- What the law says...

17 March 2026

What is a share for share exchange for capital gains?

Here is a comprehensive explanation of a share for share exchange for capital gains purposes. --- What the law says A share for share exchange is governed...

17 March 2026

What is a business asset gift for capital gains purposes?

Here is a comprehensive answer to your question. --- What is a "Business Asset Gift" for Capital Gains Purposes? A "business asset gift" for CGT purposes...

17 March 2026

How does capital gains tax work when you emigrate from the UK?

Here is a comprehensive answer on how CGT works when you emigrate from the UK. --- Capital Gains Tax on Emigration from the UK What the law says No exit...

11 March 2026

What is an allowable loss for capital gains tax?

Here is a comprehensive answer on what constitutes an allowable loss for capital gains tax (CGT) purposes. --- What the law says Definition and...

11 March 2026

How does the share identification rules work for capital gains?

Here is a comprehensive explanation of how the share identification rules work for Capital Gains Tax (CGT): --- Share Identification Rules for Capital...

11 March 2026

What is investors relief for capital gains tax?

Investors' Relief for Capital Gains Tax What the law says Nature of the relief Investors' Relief (IR) is a relief provided under Chapter 5 of Part V of...

11 March 2026

What is business asset disposal relief?

Business Asset Disposal Relief (BADR) --- What the law says Nature of the relief Business Asset Disposal Relief (BADR) provides a lower rate of capital...

11 March 2026

What is lettings relief for capital gains tax?

I now have sufficient information to provide a comprehensive answer. Here is a full explanation of lettings relief for CGT purposes. --- Lettings Relief...

11 March 2026

What is the 60-day reporting rule for UK residential property gains?

The 60-Day Reporting Rule for UK Residential Property Gains What the law says Under TCGA 1992, a residential property gain or loss is a gain or loss...

11 March 2026

How do I report and pay capital gains tax?

Here is a comprehensive answer on how to report and pay Capital Gains Tax (CGT) in the UK: --- HMRC Guidance / Practice 1. Disposals of UK Residential...

11 March 2026

What are the capital gains tax rates in the UK?

Here is a comprehensive summary of the current UK CGT rates, based on the legislation and HMRC guidance. --- What the law says The main rates of CGT are...

11 March 2026

What is the capital gains tax annual exempt amount?

What the law says The CGT annual exempt amount (AEA) is governed by section 1K of the Taxation of Chargeable Gains Act 1992 (TCGA 1992). Current amount...

11 March 2026

What is capital gains tax and who pays it?

Here is a comprehensive answer based on the authoritative sources found. --- What is Capital Gains Tax and Who Pays It? What the law says The charge to...

11 March 2026