Investors in Shares, Forex, Options, Futures and CFD's are all potentially within the scope of capital gains tax.

Fortunately there are specific CGT reliefs as well as tax structuring opportunities that investors can use to reduce or even avoid capital gains tax.

In this section we include all articles relating to capital gains tax planning for investors.

Latest Capital Gains Tax Articles New CGT rules and how they apply to non residents and non doms As we all know the maximum CGT rate has increased substantially for disposals after 22 June 2010. However, the recent Finance Bill has produced some useful clarifications on the transitional rules that will apply, in particular when disposals are treated as arising before or after 23 June 2010. This is clearly crucial in assessing whether gains will be charged at 18% or 28%. . . . keep reading Using a company will be even more attractive for property and financial investors after the increases in the Emergency Budget Todays Emergency Budget has increased the rate of CGT to 28% for many investors. In this article we look at how this will make using a company more attractive for property and financial investors . . . keep reading Offshore bonds now more attractive after CGT and income tax changes The proposed rise in the rate of CGT should make offshore bonds even more attractive. In this article we look at why this is the case after the proposed tax increases put forward by the Liberal-Conservative coalition . . . keep reading Financial trader or investor after the 22 June Emergency Budget? Most financial investors could be paying CGT at 40% or potentially 50% from next year. This certainly narrows the gap between trader and investor status, and in this article we look at how the change in the rate of CGT will make trader status more attractive. We also include a schedule showing the likely taxes payable for different profit levels under the new rules. . . . keep reading Why it may be more attractive for financial traders & investors to use a company after April 2011 The recent coalition agreement and subsequent statements from the new Government have made it clear that the rate of CGT for non business assets is to increase to 40% or 50% from April 2011. In this article we look at why this will make using a company more attractive for financial traders and investors after April 2011 . . . keep reading The increased rate of CGT for non business assets and how this will affect financial investors & traders The recent Liberal-Conservative coalition agreement included a commitment to increase the rate of capital gains tax (CGT) for non business assets. In this article we look at what this may mean for financial traders and investors, and some of the likely tax planning opportunities . . . keep reading What tax changes can we expect from the new Conservative-Liberal Government? The Conservative-Liberal Government have promised an emergency Budget within 50 days of coming to Government. This takes us to roughly the beginning of July. In this article we look at the previous Conservative comments and pledges to assess what could be included in the Emergency Budget as well as for tax year 2011/2012. This takes account of the Lib-Conservative coalition agreement issued on 12 May . . . keep reading What you need to know about the new capital loss regime for non doms There have been numerous changes to the treatment of capital losses for non doms. In this article we look at how these new rules apply and how they will affect non doms financial invesors. . . . keep reading The Top CGT free countries for financial investors If you want to sell shares or other financial investments free of capital gains tax, once of the best ways to achieve this is to move abroad and establish residence in a CGT free country. In this article we've looked at some of the top countries that don't levy CGT . . . keep reading UCITS and UK tax We've had some queries from members asking how UCITS funds are taxed. In this article we look at the UK tax implications of investing in both UK and overseas UCITS funds. . . . keep reading Tax advice on CFD's Question: I have read a lot of information on your web-site and am a bit confused about whether my CFD buying would be treated as an "investment" or "trade". I am a full time Sch E employee in a bank earning c£100k p.a. Throughout this year in my spare time I have invested a significant amount in CFDs. I have built up a sizeable CFD position of c£1.6m (across about 30 different companies) and I currently have realised a significant unrealised profit of c£400k. I also have realised losses of c£60k from Q4 last year. I would classify myself as an investor because I plan to hold the CFDs for the long term (rather than a series of short term trades), and have not really sold any of my CFDs (other than some small holdings that were sold due to stop-losses being activated etc). Given the above circumstances, do you think HMRC would view me as an investor or trader? . . . keep reading AIM shares and Entrepreneurs Relief Now that taper relief has gone for all disposals after April 2008, investors in AIM listed shares will need to reconsider whether they'll still qualify for beneficial rates of CGT. This article looks at Entrepreneurs Relief for AIM investors . . . keep reading Using a company to reduce tax on forex/share trading One of the most popular tax planning questions for forex or other financial traders is 'Should I use a company to reduce tax?'. This article looks in detail at when using a company is beneficial for forex and share traders/investors to reduce their UK taxes . . . keep reading Traders & Investors Returning To The UK After Living Overseas When you return to live in the UK after living and/or working overseas you'll need to pay careful attention to the tax position, particularly in relation to your investments. In this article we look in detail at the tax position for investors and traders returning to the UK . . . keep reading Where assets are located and why it's important for CGT purposes For most people who are classed as UK resident and domiciled where assets are located is pretty much irrelevant. These will be charged to capital gains tax on their worldwide gains in any case so whether they're here or overseas will make little difference. However, for other the location of assets will be crucial in terms of determining the correct tax treatment. This article looks at the location of UK and overseas assets for UK tax purposes . . . keep reading Tax for non UK domciliary 'trading' overseas stocks Many non UK domiciliaries are living in the UK and investing in both UK and overseas shares/stocks. Assessing the UK tax implications will be crucial. This article looks at the tax treatment of and UK tax planning opportunities arising from non UK domiciliaries investing or trading in overseas stocks . . . keep reading Using CFD's to avoid the 'bed & breakfast' rules As well as trading or investing in CFD's directly they can prove useful in tax planning for any other financial investments. A common tax planning strategy is to use CFD's to avoid the 'bed & breakfast' rules . . . keep reading How the close investment company rules apply to investors using a limited company One of the big problems with using a limited company to reduce tax on capital gains on investments is the close investment company provisions. In this article we look at the scope and application of the close investment company rules to share investors . . . keep reading Options and the CGT Matching Rules The matching rules are way of determining what the cost of your disposal is for CGT purposes. When you sell a property for instance its pretty straightforward to work out what your cost was. With shares and other financial investments it can be much more complex. This article looks at the CGT matching rules for options . . . keep reading UK tax on a bear call spread A bear call spread is a popular trading style where you have a negative, bearish view of the market. This article looks at the income/capital gains tax implications of a bear call spread . . . keep reading