Capital Gains Tax – In the news

There continue to be significant changes to the already complex Capital Gains Tax (CGT) rules. Capital Gains Tax explained CGT applies where you dispose of particular capital assets at a profit. The rates charged depend on your level of income and the type of...

Employee Ownership Trust

An Employee Ownership Trust (EOT) is a type of employee trust used to encourage shareholders to set up structures such as the John Lewis model which facilitates employee ownership.

Positives and pitfalls of PPR

Principal Private Residence Relief (PPR) is a relief that enables homeowners to sell their homes without having to pay capital gains tax (CGT).  However, in order to claim the relief, the property must be the main residence of the person selling the property.