Capital Gains Tax on Property
We offer focused CGT advice tailored to the nature of your disposal and ownership structure. Whether you're selling an investment property, gifting an asset, or restructuring a property-holding business, we help you access available reliefs, structure your exit efficiently, and meet your compliance obligations.
Capital Gains Tax on Property
Disposing of UK property—whether as a private owner, developer, investor, or corporate entity—can trigger significant Capital Gains Tax (CGT) liabilities. With complex legislation, a variety of reliefs, and overlapping interaction with SDLT and transactional tax planning, early professional advice is critical.
At Hawthorne Tax Advisory, we provide focused CGT advice tailored to the nature of your disposal and ownership structure. Whether you're selling an investment property, gifting an asset, or restructuring a property-holding business, we help you access available reliefs, structure your exit efficiently, and meet your compliance obligations.
> For Individuals
> For Companies and Property-Holding Structures
> Integrated Planning for Property Transactions and Disposals
“James is incredibly professional and takes time to explain situations in detail. His help and guidance have been invaluable to me over the past few years.”
— Hawthorne client, Buckinghamshire
For Individuals:
Maximise Reliefs & Manage Tax Risk
Individuals selling residential or commercial property may face CGT at rates of up to 28%, depending on the asset type and personal income. Timing, ownership history and how the property was used all affect the outcome.
We assist individuals with:
Private Residence Relief (PRR) – Full or partial exemption where the property has been your main home.
Business Asset Disposal Relief (BADR) – 10% CGT rate on qualifying business-related disposals.
Gift Holdover Relief – Deferral of CGT when gifting property to trusts or companies under certain conditions.
Base Cost Analysis & Enhancement Deductions – Ensuring that legitimate expenditure is included to reduce chargeable gains.
We also review interactions with Stamp Duty Land Tax (SDLT) when assets are replaced, restructured or transferred between family members or entities.
For Companies &
Property-Holding Structures:
Transactional & Strategic Focus
Companies disposing of UK land or property - or shares in property-rich vehicles - must navigate different CGT rules, including corporate tax treatment and targeted anti-avoidance legislation.
We provide advice on:
Substantial Shareholding Exemption (SSE) – Relief from Corporation Tax on gains arising from qualifying share disposals.
Rollover Relief – Available when proceeds are reinvested into qualifying business assets.
Intra-Group Transfer Relief – Ensuring CGT neutrality on internal transfers or restructuring.
Non-Resident CGT and ATED-Related Rules – Advising overseas companies and groups on applicable regimes, valuations and filing requirements.
Market Value Substitution and Connected Party Rules – Ensuring full awareness of non-arm’s length implications.
We routinely work alongside your legal, M&A or real estate advisers to ensure CGT planning complements broader commercial goals. Our team also aligns your CGT strategy with SDLT and other transaction taxes for group reorganisations, demergers and asset-backed exits.
Integrated Planning for Property Transactions & Disposals
CGT doesn’t exist in isolation. Many of our clients benefit from joined-up tax planning that brings together CGT, SDLT and wider corporate or personal tax considerations. For example:We assist individuals with:
In M&A or business disposal contexts, we ensure property elements are structured to attract CGT reliefs and avoid SDLT pitfalls.
Where demergers or group reorganisations involve land and buildings, we apply a dual-lens approach to maximise CGT relief while safeguarding SDLT treatment.
On family wealth transfers, we assess the CGT/IHT balance when gifting or restructuring real estate portfolios.
