FOR FINANCIAL ADVISERS ONLY

FOR FINANCIAL ADVISERS ONLY

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Capital Gains Tax

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Taxation of collectives held directly

This article looks at the taxation of a collective investment when owned directly by a UK resident investor and considers any additional liability which may fall on the investor.
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CGT a summary of how the tax applies

This article sets out the main rules relating to capital gains tax (CGT).
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30-day Bed and Breakfast rules and CGT

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CGT - share identification and section 104 holdings

Asset disposal: holding a fund direct as well as via a collective such as Old Mutual Wealth's Collective Investment Account may mean the gain or loss realised is more or less than expected. Section 104 holdings drags older gains into charge quicker.
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Capital withdrawal planning tool

This financial planning tool calculates the capital gain on a given withdrawal from an investment, and the amount of withdrawal which can be made when utilising an individual or trustee’s CGT exemption.
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Property, CGT and PRR for the International Investor

Subject to certain reliefs and allowances, UK residents are liable to Capital Gains Tax (CGT) when they sell capital assets (including property), whether these are situated in the UK or overseas.
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Taxing Share Class Conversions

Financial Adviser Verification

The content of this site is for advisers only. It is not for the use of Hong Kong advisers. You can change the regional content by selecting a region from the drop down box in the top right-hand corner.