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Capital Gain Tax and Its Features PowerPoint PPT Presentation

Study the concept of capital gain tax and its features which help in understanding when we need to pay or where we not to pay tax. Also know what the 2016/2017 rate and tax allowance of capital gain tax.

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Capital Gain Tax and Its Features

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Capital gain tax and its features


Presented By: Barrington How

Barrington Howe

Capital gain tax and its features

What is Capital Gain Tax?

Capital gains tax is a tax on the increase in value of possessions – such as a second property, antiques or shares – during the time you have owned them. Any tax is due when you dispose of them, usually by selling them or giving them away.  Different types of capital gains are taxed at different rates.

Capital gain tax and its features

Features of Capital Gain Tax….

  • The long-term capital gains tax rates are lower than the ordinary income tax rate.

  • The capital gains tax applies only you actually understand the gain or loss, instead of when the worth of your capital assets will increase or decreases.

  • The capital gains rate does not apply to property that would be classified as inventory.

  • Capital gain tax does not apply to corporate income.

Capital gain tax and its features

  • When you pay tax….

  • Pay capital gain tax when we attain more profit by selling such as..

  • Business property.

  • Shares that aren’t in an ISA.

  • Own home which we use for business

Capital gain tax and its features

Where you need not to pay tax….

  • When we give gift to husband or wife,

  • when we give gift to charity.

  • Sale of your own home.

  • Personnel owning antique, private car.

  • National saving, pension, funds, lottery winning.

  • When you die

Capital gain tax and its features

Rates &Tax allowance

of Capital Gain



(18 & 28)%


Apply to second residential property

Who pay basic rate Income tax

Who pay high tax

Capital gain tax and its features

Want to take advice or making capital gain tax planning and calculation.

Contact US

Address:- Suite 163, 2 Lansdowne Row, Berkeley Square, Mayfair, London, W1J6HL United Kingdom

Phone:- +44 0203 0268820

Email Id :- Barrington Howe

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