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    Capital gains tax - Computation - Disposal proceeds - 46065

    Disposal proceeds will normally either be the actual consideration received or the open market value of an asset. In either case, the disposal proceeds may be reduced by incidental costs of disposal. For...

    CGT unpaid proceeds claim

    CGT unpaid proceeds claim If you sell an asset and the buyer fails to pay all or part of the proceeds, and you are unable to recover them, you can claim a reduction for the amount of gain chargeable to...

    Selling your business - tax traps to avoid

    You’re selling your business and as part of the deal you’ll stay on in a managerial role for three years. You’ll then be paid an additional sum based on the profits made over that period....

    How to utilise a shortfall effectively

    When a client sells their business, they might be partly paid by way of a performance related earn-out which has to be valued and taxed upfront. However, the amount eventually received might...

    Tax-efficient options for earn-out losses

    You sold your business three years ago under an earn-out arrangement and in 2015/16 you received the second tranche of cash from the deal. It’s less than you expected. How can you turn this...

    Minimising CGT on the sale of your company

    Where some of the money you gain from selling your company is deferred until future profits are known, you’ll still have to pay tax on it as if it were received all at once. This can also mean...