Capital gains tax on main residence

CGT and Your Principal Private Residence The sale of an individual’s home is normally exempt from CGT, with neither a taxable gain nor loss arising. This is certainly the case where it has been the individual’s only or main residence throughout the period...

Entrepreneurs’ Relief

CGT Entrepreneurs’ Relief Explained Entrepreneurs relief was introduced to help protect entrepreneurs from rises in CGT rates. Entrepreneurs’ relief is available to individuals (or trustees in some circumstances) but not to limited companies....