Basic CGT planning

In this lesson

1. 0:00 Tax planning fundamentals and overview
2. 0:22 Capital gains tax relief strategy
3. 1:03 Timing strategies for CGT planning
4. 1:56 Married couples and asset transfer planning
5. 3:00 Income splitting and tax allowances

About this lesson

You'll explore how to offset losses and gains efficiently, use timing strategies to qualify for reliefs like Badr and investors relief, and leverage married couple planning to split assets in the most tax-efficient way. The video covers practical steps including maximising ISA use, delaying share sales to meet ownership conditions, splitting gains across tax years to claim multiple annual exemptions, and transferring income-earning assets between spouses to optimise tax bands and personal allowances. This is foundational CGT planning knowledge that applies across many client scenarios. You'll understand when to act and when to wait, how to structure ownership between spouses or civil partners, and why income distribution matters for tax efficiency. These techniques form the basis of effective tax planning advice and will help you tackle both objective test questions and case study scenarios with confidence.

Duration: 4m