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Capital Gains Tax - Fundamentals

13 April 2026

CGT and the private residence
How private residence relief operates together with a consideration of the private residence election where two properties are owned

23 March 2026

The taxation of unit trusts and OEICS - in a table
The three types of units in a unit trust or shares in an OEIC: income units/shares; income reinvestment units/shares; and accumulation units/shares. The income tax and capital gains tax consequences of each with reference to: dividends; equalisation; and capital gains

28 January 2026

HMRC letters to taxpayers who have made Investors' Relief claims
Investors’ Relief claims

27 January 2026

Investors' Relief and CGT
How Investors’ Relief works