Capital gains

Capital gains are made when you sell something for more money than you paid for it. As a result, you can be subject to tax. Take professional advice.

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Capital gains - overview

Capital gains are made when you sell something for more money than you paid for it. As a result, you can be subject to tax. Take professional advice.

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CGT for individuals - overview

Personal and business capital gains are treated differently, depending on whether you are self-employed or trade as a limited company.

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Private residence relief

Private residence relief allows most homeowners to sell their homes without being liable for any capital gains tax on property profits.