CGT Savings Made Easy
Stay up to date with the latest CGT developments

Capital gains tax (CGT) rules have recently changed, and the impact could be significant - especially if you're selling property, disposing of assets or advising clients. With new rates, updated reliefs and stricter anti-avoidance measures now in place, staying informed isn’t just smart - it’s essential.
This expertly written guide breaks down the latest CGT developments into clear, practical strategies you can apply right away to reduce your tax bill legally and confidently.
Inside the report, you’ll discover how the higher CGT rates could affect your finances, what changes to private residence relief mean for homeowners, and how updates to business asset disposal and investors’ relief could influence your future plans. We also cover key anti-avoidance measures that every business owner and advisor should understand.
But that’s not all. Your purchase includes instant access to our exclusive CGT Toolkit—a suite of smart, customisable tools designed to help you put expert advice into action. From a CGT calculator and loss planner to ready-to-use templates, these resources save you time and help you make informed decisions with ease.
Whether you're a property owner, investor, entrepreneur or financial advisor, this report is packed with insights to help you stay compliant, minimise your tax liability, and make smarter financial choices. It’s also an essential resource for accountants, bookkeepers and tax professionals who need to deliver accurate, up-to-date advice in today’s fast-changing tax environment.
Type of product | |
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Identifier (EAN / ISSN / Action Code) | 9781911744313 |
Availability | In stock |
Publisher | Lefebvre UK |
Publication Date | May 7, 2025 |
1.2. Does CGT apply to all types of asset?
1.4. When does a capital gain or loss occur?
1.5. How do I work out the tax due?
2. Capital gains tax rates and payments
2.1. What are the different CGT rates and when do they apply?
2.2. Gains relating to residential property
2.3. What recent changes have been made to capital gains tax?
2.4. What rate of tax do companies pay on capital gains?
3.1. What is private residence relief?
3.2. How does private residence relief apply to the final period of ownership?
3.3. Are there restrictions to PRR?
3.4. Restrictions in more detail
3.5. How is PRR affected if I delay moving into a property?
3.6. What if I own two or more homes?
3.7. What is letting relief and how did it change in April 2020?
3.8. How is PRR applied to transfers between spouses?
4.1. What is the tax relief for investors?
4.2. Are there restrictions to IR?
5. Business asset disposal relief (BADR)
5.2. What’s the limit for BADR and when did it change?
5.3. How and when can I claim BADR?
5.4. What are the qualifying conditions for BADR?
5.5. How do the rules apply to non-voting shares?
5.6. Do I need to be an employee of a company to qualify for BADR?
5.7. How does BADR apply to associated disposals?
5.8. What are the conditions for associated disposals?
5.9. What are the time limits for associated disposals?
5.10. What restrictions to BADR can apply to associated disposals?
5.11. What effect on BADR does paying rent have?
5.12. Can BADR apply to gains made on assets transferred to my business?
5.13. Does BADR apply to assets owned by trustees?
5.14. How does BADR interact with EIS and SITR?
5.15. What’s the CGT position for sales or transfers of goodwill?
5.16. Are there alternatives to BADR when I sell goodwill to company?
5.17. What are the BADR anti-avoidance rules?
6. Social investment tax relief
6.2. Do all charities meet the conditions for SITR?
6.4. How do BADR and SITR interact?
6.5. How long must I own SITR shares?
6.6. Which businesses qualified for SITR?
7. Seed enterprise investment scheme
7.1. What are seed investments in companies?
7.2. Are there conditions for SEIS companies?
8.1. What’s the significance of March 1982 for CGT purposes?
8.2. Do the same rules apply for companies?
8.3. How do I work out the base cost?
8.4. What are incidental costs?
8.5. What if I didn’t pay anything for the asset?
9.1. What’s meant by pooled shares?
10. Capital gains rules for companies
10.1. How are company gains taxed?
10.2. How do group company losses work?
10.3. What are pre-entry losses?
10.4. Is buying tax losses a commercial transaction?
10.5. How do the loss rules work?
10.6. Indexation for companies frozen
11.1. Appendix 1 - Corporate bonds
11.2. Appendix 2 - Business asset disposal relief - transfer of shares to spouse
11.3. Appendix 3 - HMRC clearances required in relation to a company takeover etc.
12.1. Capital gains tax calculator
12.2. Capital gains tax loss planner
12.3. Election for business asset disposal relief to apply to QCBs
12.4. Business asset disposal relief checklist