Cryptoassets can create unexpected tax liabilities. HMRC’s guidance highlights several areas where mistake can be made.
Assuming crypto-to-crypto exchanges are tax-free. Exchanging one type of cryptoasset for another can count as a disposal for
Find out how Corporation Tax when you sell business assets works, including how to calculate a chargeable gain, the Indexation Allowance and how to use capital losses.
Tax rules for cryptoassets set to change under draft Finance Bill 2026–27 legislation. Discover how qualifying stablecoins, cryptoasset loans and liquidity pools will be taxed from April 2027, and what you should do to prepare.
Many people know cash donations attract tax relief, yet gifts of land, property and shares can help too. This guide explains how giving assets to charity can secure both Income Tax and Capital Gains Tax relief, plus the records you should keep to protect your entitlement.
Business Asset Disposal Relief (BADR) reduces Capital Gains Tax on qualifying business disposals. It supports business owners during exits or restructuring. However, strict conditions apply, so careful planning and professional advice are essential to maximise the benefit.
Business Asset Disposal Relief will become less generous from April 2026, making timing, eligibility and careful planning more important than ever.
Business Asset Rollover Relief can defer Capital Gains Tax when you reinvest disposal proceeds into qualifying trading assets. Keep an eye on the reinvestment window and the claim deadline, and record asset use carefully.
Business Asset Rollover Relief helps taxpayers defer CGT when reinvesting in business assets. Careful planning and accurate records ensure the relief is claimed correctly.
Business Asset Disposal Relief reduces CGT on qualifying sales. With higher rates coming in April 2026, checking eligibility and planning disposals early is essential.
Explore funding options for asset acquisition, from cash reserves and bank loans to asset finance and leases, ensuring tax efficiency and sustainable growth.
Tax on cryptoassets may apply when disposing of tokens. Voluntary disclosure helps resolve unpaid tax and avoid further penalties.
Business Asset Disposal Relief currently offers a 14% CGT rate, rising to 18% from April 2026. Plan disposals early to maximise savings and avoid higher future tax costs.
BADR rises to 14% in 2025 and 18% in 2026; £1 million limit remains; Investors’ Relief aligned and capped.
National heritage assets may qualify for tax relief if preserved and accessible. Compliance with conditions is essential to retain exemption.
Business Assets Disposal Relief still offers tax savings, but CGT rates are rising. Learn the new rates, limits, and planning tips.
Business Asset Disposal Relief now applies at 14%, rising to 18% in 2026, reducing the tax benefit for business sellers.
Business Asset Disposal Relief offers tax savings for business owners. With CGT rates rising, timing disposals is increasingly important.
Gift Hold-Over Relief lets you defer Capital Gains Tax when giving away business assets or qualifying shares. It can be a tax-smart move for passing on wealth, but strict rules apply. Here’s what you need to know to claim it properly.
When selling assets on which capital allowances were claimed, you may need to adjust your taxable profits with a balancing charge or allowance. Understanding these rules ensures you don’t face unexpected tax liabilities.
Separation and divorce can create tax implications, particularly Capital Gains Tax (CGT) on asset transfers. New rules from April 2023 extend the ‘no gain/no loss’ period, helping spouses manage tax efficiently.
A new rule aimed at preventing individuals from using companies to avoid taxes through the Transfer of Assets Abroad (ToAA) provisions applies to income arising to persons abroad on and after 6 April 2024.
This change affects UK residents who own or
Business Asset Disposal Relief (BADR) applies to the sale of a business, shares in a trading company, or an individual’s interest in a trading partnership.
When a couple is separating or is divorced it is unlikely that they are thinking about the tax implications of their actions. However, apart from the emotional stress, there are also tax issues that can have significant implications.
Benefit from Business Asset Disposal Relief (BADR) for a 10% Capital Gains Tax on business exits, subject to qualifying conditions. Lifetime limit of £1m offers multiple relief opportunities. Conditions and rules apply.