The capital gains tax pages of a tax return can often be the most complex pages of a return to complete.  The many reliefs and claims that are available can sometimes be overlooked.  Capital gains tax is not just about calculating profits to be taxed, but also recognising allowable losses at the right time for future use.

Capital gains tax planning is also important between spouses / civil partners, to mitigate liabilities, both income as well as capital taxes.

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