Capital Gains Tax in Divorce
Note: Tax law changes frequently. The information on this page reflects general principles and is not legal or tax advice. Always confirm current rates, thresholds, and legislation with a qualified adviser.
Expert analysis and witness reporting on CGT implications arising from the transfer and disposal of assets in divorce.
Our experts analyse the full CGT picture including the no-gain/no-loss window, the extended CGT separation period (UK — Finance Act 2023), residential property CGT, business asset disposal relief, and the interaction of CGT with the overall settlement structure.
Key issues
- Timing of transfers relative to separation and final order
- Principal private residence relief
- Business asset disposal relief eligibility
- Cryptocurrency CGT
- International CGT obligations
Verify current CGT rates, thresholds, and legislative references before publishing.