Category › Personal Tax › Capital Gains Tax (CGT) → Business Assets & Shares › Chapter-1 : Disposals of business assets and shares
Chapter-1 : Disposals of business assets and shares
When selling assets on which capital allowances were claimed, you may need to adjust your taxable profits with a balancing...
Tax liability if you sell a business asset
When selling assets on which capital allowances were claimed, you may need to adjust your taxable profits with a balancing...
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Selling all or part of your company
If you are selling your company, there are important actions you must take to properly finalise your affairs. Please note...
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Capital gains valuations of goodwill
Who values goodwill when a business is sold? HMRC's Shares and Assets Valuation team takes the lead. Whether the goodwill...
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Tax when you sell shares
Capital Gains Tax (CGT) is normally charged at a simple flat rate of 20% when you sell shares unless they...
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Shares and asset valuations for tax purposes
The Shares and Assets Valuations (SAV) team is a special section of HRMC that deals with enquiries in respect of...
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Thinking of selling your business?
Business Asset Disposal Relief (BADR) applies to the sale of a business, shares in a trading company or an individual-s...
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No gain – no loss transfers in groups of companies
There are special rules concerning the transfer of assets in groups of companies. In most cases, this means that where...
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