Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Search: capital gains · Jurisdiction: United Kingdom

Page 2 of 8 · 141 published records

• Tax Planning via Gift-Hold Over Relief: Structuring Gifting of Business Assets Post Budget 2025 — With reforms to gift hold-over relief coming from 6 April 2027, understanding who qualifies and how to structure gifts now can lead to major tax savings.
• Tax Compliance for Digital Nomads in the UK: Residency, Income, and Reporting Rules — Digital nomads often overlook UK tax residency rules, foreign income disclosure, and the right elections—this article guides through those traps and how to stay compliant.
• Entity Setup in the UK: Choosing the Right Business Form for Profit and Tax Efficiency — Explore the tax implications of different entity types in the UK—including sole traders, LLPs, LTDs, and branches—and learn how choosing the right structure can save you thousands.
• Maximising UK CGT Reliefs: How the New Changes to Gifts of Business Assets Affect You — New UK rules on Capital Gains Tax reliefs for gifting business assets introduce stricter formulas starting 6 April 2027—key for succession planning, transfers of shares, or family business transitions.
• Navigating Gift Hold-Over Relief: Succession Planning and Share Gifts Explained — Soon rules updating how much relief is allowable for gifts of business shares and securities will take effect—find out whether this helps or harms your family or company succession plans.
• Tax Planning under New UK Rules: Capital Gains Tax Relief for Gifts of Business Assets — From April 6, 2026, significant changes to Capital Gains Tax affect individuals making gifts of business assets—understanding these changes can unlock planning opportunities for succession, family transfers, and trusts.
• Tax-Wise Moves for Digital Nomads in UK: Residency & Overseas Remittance Rules — Understand how to navigate UK tax residency tests, the remittance basis for overseas income, and structuring work-abroad contracts to reduce UK tax exposure.
• How ‘Simplification, Modernisation & Fairness’ Is Rewriting UK Tax Rules in 2026 — A landmark HMRC policy update introduces major changes—ranging from research & development credits to dividends, PAYE Settlement Agreements, and international tax fairness—that reshape both business and individual tax landscapes.
• Getting Ready for Tax Update 2026: Modernisation, Fairness & What it Means for Cross-Border Individuals — The June 2026 HMRC package promises sweeping reform for reverse hybrids, trusts, ISA design, and more — especially affecting internationally mobile individuals and those with colonial tax structures.
• Relief on Gifts of Business Assets: What UK Entrepreneurs Need to Know — The UK is modernising Capital Gains Tax hold-over relief for business asset gifts — this article breaks down what’s changing, who’s affected, and how you can plan ahead to optimise tax outcomes.
• Future-Ready UK Tax System: Key Proposed Reforms from Tax Update 2026 — A sweeping range of proposals from draft legislation to consultations promise changes in capital gains, digital processes, ISA reforms, and cross-border tax fairness.
• Maximising Reliefs: SEIS, EIS, and Business Asset Disposal Relief Post-April 2026 — New rules effective from April 2026 alter reliefs for seed/start-ups and business disposals—discover eligibility, rates, and strategic timing to make the most.
• Expanded Share Option Reliefs: EMI Changes from 6 April 2026 Explained — From 6 April 2026, UK companies and employees get more room under the Enterprise Management Incentives scheme—here’s what’s changed and how growing businesses can benefit.
• Ecosystem Services Payments: What UK Landowners and Developers Need to Know — New HMRC guidance clarifies how payments for ecosystem services—such as carbon credits, biodiversity gains, and nutrient credits—will be taxed. Landowners and developers alike should pay attention to income vs capital distinctions.
• What the Fall in Capital Gains Tax Free Allowance Means for Investors in 2026-27 — With the UK cutting the CGT annual exempt amount for 2026-27, investors must rethink planning strategies to avoid surprises at tax filing time.
• Ecosystem Services Payments: Taxation Rules Landowners & Developers Must Know — Understand how payments for carbon credits, biodiversity net gain and other ecosystem services are taxed—income, capital, VAT, inheritance tax—and how to structure arrangements correctly.
• Utilising Ecosystem Services Payments: Tax Planning for UK Landowners and Developers — New HMRC guidance clarifies how payments for biodiversity, carbon, and nutrient credits are taxed — ideal for landowners or developers seeking efficient planning strategies.
• Understanding Tax on Ecosystem Services: Opportunities for Landowners and Developers — New HMRC guidance shows how payments for ecosystem services—for instance biodiversity credits or carbon sequestration—are taxed across income, VAT, capital gains, and more. This is vital for landowners and developers.
• Surviving Fiscal Drag: How Frozen Tax Thresholds Impact Your Income in 2026/27 and What You Can Do — With Personal Allowance, Income Tax bands and inheritance thresholds held frozen through to April 2031, many taxpayers will find themselves paying more without a rate change. Here’s how to mitigate unintended tax hits.
• Maximising Capital Gains Relief: Navigating the Business Asset Disposal Relief Changes — Business Asset Disposal Relief (formerly Entrepreneurs’ Relief) has changed from 6 April 2026—learn how the rate shift affects business exits, share sales, and planning opportunities under the new 18% regime.