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Capital gains applies on the sale of most capital assets. Given the scale of asset price growth since the early 1990’s, the quantum of capital gains tax is large and the complexity of the legislation is such that the various anomalies to the legislation require careful navigation to avoid the traps and minimise any tax.
In recent years the capital gains net has widened and non-residents have been subject to capital gains on their UK property. Whilst we recommend you seek advice prior to any sale, below is a list of some of the reliefs available from capital gains.
If you would like more information or would like to speak to us direct then call us on 020 8567 3451. Or if you would prefer, ask us a question online.