Capital Gains Tax (CGT) key measures included in Budget 2021 are as follows:

Annual Exempt Amount

Relief for gifts of business assets anti-avoidance for non-residents

Venture Capital Schemes: Extension of the Social Investment Tax Relief (SITR)

Useful guides on this topic

Budget 2021: At a glance
A summary of key budget announcements together with items published without announcement.

Budget 2021: Subscriber guide
A detailed guide with links to more detail on all the key topics for SMEs and their owners.

CGT: Reliefs, disposal of a business or its assets
Which Capital Gains Tax (CGT) reliefs apply when a person, replaces or disposes of an asset used by a business, the whole or part of a business, or shares in a company.

How to calculate a capital gain or loss
This is a guide to how to compute a capital gain (or loss) for individuals and trustees.

Non-resident CGT: UK property
Capital Gains Tax, non-residents and UK property.

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