The capital gains tax annual exempt amount is set at £6,000 for 2023/24, reducing to £3,000 for 2024/25. Read this article to help you decide if you should make chargeable disposals before 6 April 2024.

Read this article to find out about changes to the capital gains tax rules on separation and divorce #nogainnoloss #ppr

Private residence relief shelters any gain on the sale of your home from CGT. This article explains when the relief applies. #ppr #pprrelief

Read this article to find out when you need to report residential capital gains and pay the associated tax #60daylimit #cgt #residentialgains

If you let part of your home, private residence relief is not available on any gain relating to the let part. However, if you share your home with the tenant, you may benefit from lettings relief. Read this article to find out more.

All individuals are entitled to an annual exempt amount for capital gains tax purposes. Net gains (chargeable gains less allowable losses) for the tax year are free of capital gain tax to the extent that they are covered by the annual exempt amount. For 2021/22, the annual exempt amount is set at £12,300.

Cryptoassets are a relatively new type of asset that have become more prevalent in recent years. New technology has led to cryptoassets being created in a wide range of forms and for various different uses.

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 it has been owned, or if owned prior to 31 March 1982, then the period since then.