Capital Gains Tax

Capital Gains Tax is payable on gains accruing from the disposal of assets and transfer of ownership by sale, gift, exchange or otherwise. Our team advises on all areas and on how best to maximise the allowances, reliefs and exemptions available and therefore minimise any liability arising.

Some of the reliefs that our clients avail of are:

  • Annual small gains exemption
  • Relief for capital losses
  • Negligible value claim
  • Principal private residence relief
  • Retirement relief
  • Transfer of a site to a child