Why Choose APH for Capital Gains Tax
- CGT specialists – We understand capital gains tax rules, reliefs, and exemptions inside out.
- Proactive planning – We plan disposals strategically to minimise tax, not just calculate it after the event.
- Maximise reliefs – We ensure you claim all available reliefs including principal private residence, business asset disposal, and investors’ relief.
- Save thousands – Good CGT planning can save tens of thousands in tax on property and business sales.
- Fixed fees – Transparent pricing for CGT calculations and planning advice.
Our Capital Gains Tax Services
- CGT Calculations – Capital gains computations, tax liability calculations, payment deadlines, reporting to HMRC.
- Property CGT – Residential property sales, buy to let disposals, principal private residence relief, lettings relief, property portfolios.
- Business Asset Sales – Business sales, goodwill disposals, business asset disposal relief, entrepreneurs’ relief, rollover relief.
- Share Disposals – Share sales, company liquidations, share reorganisations, substantial shareholdings exemption.
- CGT Planning – Pre-sale planning, timing strategies, relief optimisation, loss utilisation, annual exemption planning.
- Investment Portfolios – Share portfolio disposals, fund redemptions, cryptocurrency disposals, investment property sales.
What Clients Say
Mike Waywell
“I can’t recommend APH highly enough. They’ve been brilliant supporting me across two different businesses, handling everything from regular tax submissions and bookkeeping right through to restructuring shares and selling one of the companies.”
Phil Paul McWilliam
“I have used APH for a number of years. Paul, Helen and Carla have looked after my accounts in an extremely professional and timely manner. Their advice has helped me on a business and personal level.”
Anna Cook (8 Years with APH)
“Matt is incredibly patient, helpful and very professional. As I moved between countries and had businesses in other countries as well as the UK, they made sure all changes were compliant.”
Capital Gains We Handle
- Property Sales – Residential property, buy to let, second homes, inherited property, property development.
- Business Sales – Selling your business, goodwill, business assets, share sales, business closures.
- Shares and Investments – Share portfolios, individual shares, unit trusts, investment funds, EIS and SEIS shares.
- Cryptocurrency – Bitcoin, Ethereum, crypto disposals, trading vs investing, HMRC reporting.
- Personal Assets – Valuable collectibles (over £6,000), antiques, art, vintage cars, jewellery.
- Gifted Assets – Gifts to family, transfers to trusts, gifts with reservation, hold-over relief.
Understanding Capital Gains Tax
- CGT Rates – 10% or 20% on most assets. 18% or 24% on residential property. Rates depend on your income tax band.
- Annual Exemption – Everyone has an annual CGT allowance (£3,000 for 2024/25). Plan disposals to use this efficiently.
- Principal Private Residence Relief – Your main home is usually exempt from CGT. We maximise this relief on property sales.
- Business Asset Disposal Relief – 10% CGT on qualifying business sales (lifetime limit £1 million). Significant savings on business exits.
- Timing Matters – Splitting sales across tax years, using losses, and planning disposal timing can dramatically reduce CGT.
CGT Planning Strategies
- Use annual exemptions – Each person has £3,000 CGT allowance. Married couples can double this through asset transfers.
- Time disposals strategically – Selling across two tax years uses multiple annual exemptions and may keep you in lower tax bands.
- Claim all reliefs – Principal private residence relief, business asset disposal relief, rollover relief, hold-over relief all reduce CGT substantially.
- Utilise losses – Capital losses offset gains. We track losses and ensure they’re used tax efficiently.
- Transfer assets to spouse – Transfers between spouses are tax-free, allowing you to double exemptions and use lower tax bands.
- Consider incorporation – Sometimes incorporating before sale provides better tax treatment through substantial shareholdings exemption.
Common CGT Scenarios We Handle
- Selling rental property – Calculate gain, claim principal private residence relief for any period it was your home, apply lettings relief if applicable.
- Selling your business – Structure sale to maximise business asset disposal relief, plan timing, consider earn-outs and deferred consideration.
- Property development – Development profits may be income (higher tax) not capital gains. We advise on classification.
- Inherited assets – Inheritance is tax-free, but selling inherited assets triggers CGT. Base cost is probate value.
- Cryptocurrency trading – HMRC treats crypto gains as CGT. Each disposal (including crypto-to-crypto swaps) is taxable.
Frequently Asked Questions
10% or 20% on most assets, 18% or 24% on residential property. Rates depend on whether you’re a basic or higher rate taxpayer.
£3,000 per person for 2024/25. Gains below this are tax-free. Married couples can each use their allowance.
Sale price minus purchase price, minus costs (legal fees, estate agent, improvements), minus reliefs, minus annual exemption.
You can minimise it through principal private residence relief (if you lived there), timing the sale, using your annual exemption, and transferring to spouse.
10% CGT rate on qualifying business sales (previously entrepreneurs’ relief). Lifetime limit £1 million. Saves significant tax on business exits.
Property sales: report and pay within 60 days. Other assets: report on self assessment, pay by 31st January following the tax year.
Get a quick quote
We understand that people are busy, give us as much information as you can about your query below and one of our team will be in touch with next steps and some advice.