Capital Gains Tax - Fundamentals

28 January 2026

HMRC letters to taxpayers who have made Investors' Relief claims
Investors’ Relief claims

27 January 2026

Investors' Relief and CGT
How Investors’ Relief works

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

24 October 2025

Marriage/civil partnerships: capital gains tax implications
The main capital gains tax related issues connected with marriage/civil partnerships

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