C

    Capital gains tax - Specific types of asset - Land and interests in land - Part disposals of land - Valuation - 49045

    The general part disposal provisions outlined in ¶48055+ also apply to disposals of land. Under these provisions, the total cost of the asset is apportioned on the following basis: AA+B where:...

    CGT delaying tactics

    You’ve used up all your annual Capital Gains Tax exemption, but you want to sell off some assets to raise money. What options do you have to stop the Taxman getting his hands on your cash?...

    Small is beautiful

    If you dispose of a small plot of land you might expect to pay some Capital Gains Tax on any profit you make. However, there is a way to keep all the proceeds for yourself and not share them...