Capital Taxes
Registration is required to access the individual helpsheets.
An introduction to both SDLT on purchases and leases as well as stamp duty reserve tax on share transfers.
All the basics you need to know about CGT from what it is to the reliefs and exemptions available.
At its simplest, there isn’t CGT on a family home, but letting it out at sometime, second homes and large gardens can all change that.
Business asset disposal relief (BADR) (formerly Entrepreneurs relief (ER)) is a 10% capital gains tax relief. It is available to individuals (or trustees in some circumstances) but not to limited companies.
Far more people are now creeping into the IHT net. This explains all the basics you need to know and the exemptions available.
