Capital Gains Tax Advice
Plan disposals, investments and property sales before tax becomes a surprise.
Tax
Plan the disposal before the numbers are fixed
Plan disposals, investments and property sales before tax becomes a surprise.
Capital gains tax planning starts long before a sale completes. We advise on timing, structure and available reliefs, including Business Asset Disposal Relief and principal private residence exemption, so you understand the likely tax position before decisions are final.
- Pre transaction planning for business sales, asset disposals, and property.
- Business Asset Disposal Relief and other relief eligibility review.
- Capital gains calculation and reporting through Self Assessment.
Our approach
How we deliver capital gains tax advice
Pre disposal planning review
We review the asset, ownership structure, acquisition costs and the likely proceeds to model the CGT position before the transaction is agreed, identifying structuring and relief options while there is still time to act.
Relief and exemption analysis
We assess eligibility for Business Asset Disposal Relief, principal private residence exemption, gift relief, rollover relief and other available reliefs that could reduce the liability materially.
Calculation, reporting and payment
We prepare the capital gains calculation, advise on the reporting deadline including the 60 day property reporting requirement and manage the Self Assessment or in year reporting with HMRC.
Who this is for
Businesses and individuals that need
01
Business owners selling shares or assets
Where Business Asset Disposal Relief or other business related reliefs may be available, and where the structure of the sale affects the rate of tax payable.
02
Property investors and landlords
Selling investment property, second homes or commercial property with a capital gain, including the in year 60 day reporting requirement for UK residential property.
03
Shareholders and option holders
Exercising share options, selling shares in a company sale or managing a gain from an earn out arrangement following a business transaction.
Client feedback
“The pre sale restructure saved over £80,000 in capital gains tax that would have been paid unnecessarily without early planning. The advice paid for itself many times over.”
Client review Business owner, West Sussex
Common questions
Frequently asked questions
What is Business Asset Disposal Relief?
Business Asset Disposal Relief (BADR) formerly Entrepreneurs Relief reduces the rate of CGT to 10% on qualifying gains up to a lifetime limit of £1 million. It applies to disposals of shares in a personal company where you have held at least 5% of shares and voting rights for two years, and have been an officer or employee. We review eligibility at the planning stage, not after the sale.
What is the 60 day CGT reporting rule?
UK residents must report and pay CGT on UK residential property gains within 60 days of completion. This is separate from Self Assessment. We manage the in year reporting for all property disposals and make sure the payment is made on time to avoid HMRC interest and penalties.
Can I use my annual CGT exemption?
The CGT annual exempt amount has been significantly reduced to £3,000 from April 2024. Where you have a spouse or civil partner, gains can sometimes be transferred before disposal to use both exemptions. We model the position before the transaction to maximise available exemptions.
Can the timing of a disposal affect the tax?
Yes, significantly. Completing a disposal before or after the end of the tax year can affect which year the gain falls in, influencing the rates, exemptions and the interaction with other income. For larger transactions, timing is one of the most controllable planning variables.
Ready to take the next step?
Book an introductory meeting to discuss your tax needs with a specialist.