Blog Archives

Disposal of goodwill – capital or income

The First-Tier Tribunal (FTT), in the case of

Posted in Capital Gains Tax

Claiming Entrepreneurs’ Relief when selling your business

devon accountants

Entrepreneurs' Relief (ER) can be a valuable

Posted in Capital Gains Tax

Selling the family heirlooms

devon accountants

There are special rules concerning the payment of

Posted in Capital Gains Tax

Reminder of “bed and breakfasting” rules

accountants exeter

Historically, the term bed and breakfasting (sale

Posted in Capital Gains Tax

CGT and chattels

accountants exeter

A charge to Capital Gains Tax (CGT) usually arises

Posted in Capital Gains Tax

Entrepreneurs’ relief minimum period increased from April 2019

accountants exeter

Entrepreneurs' relief applies to the sale of a

Posted in Capital Gains Tax

The scope of CGT incorporation relief

accountants exeter

Where a taxpayer owns a business as a sole trader

Posted in Capital Gains Tax

Landlords, time to consider your options?

accountants exeter

Two changes to the way Private Residence Relief

Posted in Capital Gains Tax

Utilising unused losses for CGT

chartered accountants

Sometimes tax-payers may sell an asset at a loss.

Posted in Capital Gains Tax

Election to treat property as main residence

exeter tax advice

There are a number of issues that owners of more

Posted in Capital Gains Tax

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Latest News

Changes to the Employment Allowance

It was announced as part of the Autumn Budget 2018 measures that access to the Employment Allowance was to be …
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Loss buying restrictions

Under qualifying circumstances, Corporation Tax (CT) relief is available where your company makes a trading loss. The trading loss can …
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OpRA’s defined

The Optional Remuneration Arrangements (OpRA) legislation was introduced with effect from 6 April 2017. The legislation counters the tax and …
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