C

    Capital gains tax - Specific types of asset - Shares and securities - 49280

    From 6 April 2008, the rules relating to the disposal of shares and securities by individuals, trustees and personal representatives were significantly simplified. From that date all shares of...

    Selling your company - break it up to save tax

    You’ve found a buyer for your business. They don’t want to buy the company itself, only its assets. You’ve been told that this can increase the tax you’ll have to pay on the sale. How...

    Cashing in capital gains

    The effect of the so-called “Boris bounce” on the stock market has faded but values of some shares have held up. If you want to cash in how do you work out the optimum number of shares to...

    How do you report profits from trading in cryptoassets?

    In December 2018 HMRC published some much-anticipated guidance on the tax treatment of cryptoassets. What are the key points you need to understand, and how does the guidance lead to an unexpected trap...

    Investing in shares: personally or through a company?

    Your client runs a family company. One of her associates is looking for investment and has offered her shares. She has agreed, but wants your advice as to whether it would be better to buy them personally...

    Tax efficient share buybacks for couples

    HMRC tends to view transfers of shares between spouses with suspicion. However, there’s one situation where HMRC has given its blessing. What is it and how can you take advantage?

    Maximising QCB tax efficiency

    Selling your business in exchange for qualifying corporate bonds in the purchasing company can be a good option. But what steps can you take to improve tax efficiency?

    How many CGT annual exemptions can you use?

    The stock market has been riding high which means you could be sitting on capital gains. You might not want to realise them just yet, but what steps can you take now to reduce the tax bill when...

    Produce investment capital from trading losses

    One of your companies is struggling, but the good news is that tax rules might offer the chance of a personal tax refund which you can use to boost your business. How’s it done?

    Can you turn falling share prices into financial gains?

    If shares take a tumble, the hope is that if you sit tight values will recover. But there can be a tax advantage in selling and repurchasing shares in this situation. How does it work?