Capital Gains

In simple terms, a capital gain is the difference between the cost of an asset and the price you sold for.

For example:
If you sell a property for more than you paid for it, it's classed as a capital gain. 
 

You pay Capital Gains Tax on the gain when you sell:

  • A property that isn't your main home
  • Your main home if you've let it out, used it for business or it's very large
  • business assets
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