C

    Capital gains tax - Reliefs - Other reliefs - Reliefs for external investors - 52225

    In addition to the tax incentive schemes, namely EIS, SEIS, VCT and SITR, a new Investors' relief is available to shareholders from 6 April 2019 (with no limits on the interest held, size of...

    Getting your client two reliefs on the same investment

    You have a wealthy client who is non-UK domiciled. They want to make a qualifying enterprise investment scheme (EIS) investment into a young company in 2020/21. What can you advise them to do...

    How to make CGT deferral more efficient

    You’re selling shares in a company which because of recent changes to the rules don’t qualify for the special low entrepreneurs’ relief rate of tax. What steps can you take to replicate...

    Property investors - reduce your capital gains tax bills

    Capital gains made from the sale of residential properties are taxed at a higher rate than other gains. This is bad news if you’re a buy-to-let property investor, but there is a way you can...

    Retrospectively reducing tax on a capital gain

    Earlier in the tax year you made a healthy gain from selling some assets. This doesn’t mean to say that you’ll have to pay tax on it. When is capital gains tax payable and are there ways...

    How to delay and reduce a CGT bill

    Cashing in an investment with a view to replacing it with a better performing one is a sound plan. The trouble is you might lose some of your reinvestment in capital gains tax. This might be avoidable,...

    Capital gains tax calculator

    Capital gains tax calculator This calculator has three separate capital gains tax tools; one for sales of land or buildings one for the sale of chattels and other for share sales.How to...

    How can you legally delay paying that tax bill?

    Your client has realised a substantial capital gain in the current tax year, and is looking to you for advice on how they might push back the payment date. How might the enterprise investment...

    Sell your property and save up to 44% of your tax bill

    When the Chancellor announced a cut in capital gains tax rates he excluded residential landlords and anyone who owns more than one home. How can you qualify for new lower rates by using a legitimate tax...

    Investors have a new tax-saving opportunity

    A new capital gains tax break is designed to encourage investment in small companies. It fills the gap between enterprise investment schemes and entrepreneurs’ relief (ER). How and when can...