Company tax - Capital gains tax
What you need to claim entrepreneurs' relief and trading loss relief
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Value of goodwill calculatorWhen you transfer a business to a limited company, you need to calculate the value of the goodwill in it. If HMRC doesn't agree with your valuation, the difference between its (lower) and your (higher) valuation will be tax... Read more
UPDATED15 Mar 2024
Business asset disposal relief checklistWhen you sell or transfer all or part of your business you might be entitled to claim business asset disposal relief in respect of any capital gain you make. This means that the maximum rate of tax that will ap... Read more
02 Oct 2023
Flow chart - capital gains tax private residence reliefPrivate residence relief prevents or reduces capital gains tax being payable from the sale or transfer of a property that's been your home for all or part of the time you owned it. The once simple... Read more
15 Dec 2020
Flow chart - business asset disposal relief Business asset disposal relief (BADR) reduces the rate of capital gains tax for gains made from the sale or transfer of a business, assets of that business and sometimes part of a business. The rules are wi... Read more
15 Dec 2020
Claim for payment under guaranteeOne way of helping a growing business is to act as guarantor to its loan finance. If you are called upon to make good some or all of the loan under the terms of the guarantee, you may be entitled to claim a capital ga... Read more
04 May 2017
Company shares or securities reorganisation clearance letterWhere a company acquires 25% or more of the shares in another, or reorganises its share capital, it can ask for confirmation (clearance under s.138 Taxation of Chargeable Gains Act 1992) tha... Read more
17 Feb 2016
Election to transfer gain or loss to another group company Where a company makes a capital gain or loss in respect of an asset, it may jointly elect with another company within the same group to transfer the gain or loss to that company. The purpos... Read more
08 Jan 2015
Unincorporated business trading loss relief claimIf your sole trader or partnership business made a loss you can claim relief for it against the tax payable on your other income for that year or the year before. If only part of the loss can be reliev... Read more
01 Sep 2010
