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Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief
You may have to pay Capital Gains Tax if you make a profit (‘gain’) when…
Your gain is usually the difference between what you paid for your…
You may be able to reduce or delay the amount of Capital Gains Tax you…
Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim
You may be able to pay less Capital Gains Tax when you sell (or ‘dispose…
How you work out your tax depends on whether all your gains are eligible…
You can claim Business Asset Disposal Relief either: through your Self…
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
Your limited company usually pays Corporation Tax on the profit…
The gain is usually the difference between what you paid for the asset and…
‘Intangible assets’ include intellectual property and business reputation…
Steps to help grow your business - finding finance, mentors, increasing sales and developing products and services
What you must do when you sell your company, partnership or sole trader business
Relief from Capital Gains Tax (CGT) if you buy new business assets with the proceeds from selling old ones, check if you're eligible, how to claim
How to get Inheritance Tax relief on business assets in an estate, what qualifies, giving away business property or assets
Delay paying Capital Gains Tax (CGT) if you transfer your business to a limited company in return for shares, check if you're eligible, let HMRC know if you do not want to claim Incorporation Relief (sometimes called 'business transfer relief')
This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.
What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
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