Capital Gains Tax Reliefs Update 2025

Overview

The last few years have seen a steady flow of business acquisitions which has resulted in clients seeking advice on how best to maximise the tax efficiency of a potential sale of their companies. This seminar aims to provide an analysis of the different types of reliefs that are available and how a client can be advised in readying the business for its sale. It will also cover the tax reliefs available for a transfer of the company to the next generation.

Key topics

• Review of the main reliefs including retirement and entrepreneur
• Sale to a third party and the pre-planning required such as a split of property and trade
• Transfer to family - possible extraction of cash via share buyback
• Transfer to family - overview of business relief available for the next generation