Capital Gains Tax - Fundamentals

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

21 May 2025

Capital gains tax reliefs
The capital gains tax reliefs of current, previous and future tax years

20 March 2025

The CGT rate increase - new HMRC calculator
HMRC�s new calculator to work out the adjustment for self-assessment tax returns for disposals of assets on or after 30 October 2024 where the capital gains tax (CGT) rates changed