Capital Gains Tax - Fundamentals

11 November 2025

CGT and assets relevant to financial planning
The basic principles of capital gains tax in relation to investments

10 November 2025

Application of allowances and exemptions in relation to income and capital gains - four case studies
How the personal income tax allowances and capital gains tax annual exemption is applied against various sources of income and capital gains

10 November 2025

Interaction of the income tax personal allowance against capital gains - three mini case studies
How capital gains are taxed in cases where clients may have little or no other income

10 September 2025

Job-related accommodation: a recent CGT case won by a taxpayer
A case where a taxpayer, who lived in his family home in order to care for his father, succeeded in proving that was job-related accommodation and that he was not, therefore, liable for capital gains tax (CGT) on the disposal of other properties

08 September 2025

CGT - chargeable persons
The basic principles of capital gains tax

05 September 2025

CGT rates, exemptions and reliefs
The basic principles of capital gains tax

05 September 2025

Capital gains tax computations - a useful explanation
How capital gains tax computations work

04 August 2025

Valuation of assets for CGT disposals
How assets disposed of are valued for CGT

01 August 2025

Introduction to CGT
The basic principles of capital gains tax

01 August 2025

CGT losses
The basic principles of capital gains tax - the calculation of losses

31 July 2025

CGT disposals
How to ascertain CGT disposal figures

30 July 2025

CGT compliance
The principles of calculating a capital gains tax liability

29 July 2025

HMRC CGT statistics
HMRC's new statistics on CGT taxpayer amounts and numbers covering 2023/24. They provide some context for the debate about possible further increases in the coming Autumn Budget

10 June 2025

The tax treatment of carried interest - an update
The Government�s response following consultation on its plans to reform the tax treatment of carried interest