Business assets and Capital Gains Tax

Please note: Capital Gains Tax guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Capital Gains Tax for business
Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief

Business Asset Disposal Relief
You may be able to pay less Capital Gains Tax when you sell (or 'dispose of') all or part of your business

Gift Hold-Over Relief
Holdover relief on gifts means you don't pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it

Business Asset Rollover Relief
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

Incorporation Relief
Delay paying Capital Gains Tax (CGT) if you transfer your business to a limited company in return for shares