You are selling investments
Multiple brokers, reinvested distributions, corporate actions or historic share pools make platform gains unreliable.
Individuals · Capital gains
Build the gain from the transaction history, not from the cash that reached your bank.
We identify the disposal, reconstruct allowable cost, apply the correct matching and valuation rules and test reliefs before calculating and reporting the gain.
- FCCA & CTA expertise
- Experience at BDO & KPMG
- Responses in hours, not days
- Fees agreed upfront
Expert perspective
Capital gains calculations are rules applied to a chronology.
A sale is an obvious disposal, but gifts, exchanges, part disposals, company reorganisations and certain distributions can also trigger or defer gains. The tax date may not match the date cash is received.
For shares and cryptoassets, statutory matching can override a simple first-in, first-out calculation. For property, acquisition and enhancement records, use history and Private Residence Relief may be central. Connected-party transactions can use market value even where no money changes hands.
We reconstruct the sequence, state valuation and evidence assumptions, and compare any planning route before it is implemented. The final calculation is coordinated with transaction-specific reporting and the annual return.
When this matters
Recognise when the position needs more than a form
Early review creates time to find evidence, correct assumptions and make choices before a deadline fixes the result.
Property or a business interest will transfer
A sale, gift or reorganisation needs advance tax, relief and cash-flow analysis.
Crypto activity is extensive
Wallet transfers, exchanges, fees, staking or missing data require a controlled transaction reconstruction.
A loss may be available
Historic or current losses need valid claims, matching and timing against gains without assuming they can offset income.
The technical review
The areas we bring into one review
A defensible answer is based on the full factual pattern and is reported consistently across every relevant return.
What is a disposal?
Sales, gifts, exchanges, part disposals, reorganisations and deemed market-value events identified from the legal facts.
Allowable cost
Acquisition price, transaction costs, improvement expenditure, valuations and previous tax elections supported by records.
Asset matching
Same-day, bed-and-breakfast and pooled cost rules for shares and cryptoassets applied to the actual chronology.
Reliefs
Spouse treatment, Private Residence Relief, business reliefs, gift hold-over and reorganisation provisions tested against conditions.
Losses
Current and brought-forward capital losses, negligible-value claims and restrictions with connected parties or specific assets.
Reporting
UK property returns, Self Assessment, claims and payment dates, including amendments where final information changes an estimate.
What changes the answer
Tax follows beneficial ownership and legal events, not app labels.
Reliable analysis needs transaction-level records and an understanding of why each movement occurred.
- 01What asset or interest was disposed of and when did the binding transaction occur?
- 02Which cost or valuation basis applies after earlier gifts, reorganisations, inheritances or pooled acquisitions?
- 03Are the buyer and seller connected, or is the transaction part of a wider arrangement?
- 04Which relief claim or reporting deadline needs action independently of the annual return?
How UA Tax works
Technical work, explained in a usable sequence
You will understand what the evidence shows, what is uncertain and what happens next.
Clarify the facts
We establish the people, assets, income, dates and documents that determine the technical position.
Reconcile the evidence
Returns, statements, legal records and prior advice are checked for gaps or inconsistent assumptions.
Explain the options
You receive a practical comparison of the tax outcomes, risks, deadlines and decisions that remain yours.
Complete the agreed work
We prepare the returns, claims, disclosure or implementation plan within a defined scope and fee.
Questions worth asking
Frequently asked questions
Do I pay CGT only when cash is withdrawn?
No. A disposal can occur when an asset is sold, exchanged or gifted, even if proceeds remain on a platform or take a non-cash form.
Can losses reduce salary or dividend tax?
Capital losses generally offset chargeable gains, not ordinary income, subject to limited exceptions. Claims and ordering rules determine when losses become available.
Are gifts to family free of CGT?
Gifts to someone other than a spouse or civil partner can be treated at market value. Specific hold-over reliefs may apply to some business or trust transfers, with inheritance-tax and SDLT effects considered separately.
Can I use my broker’s gain report?
It can be useful evidence, but may omit external holdings, historic corporate actions, UK matching rules or transferred-in cost. We reconcile it to the full transaction history.
How are cryptoassets matched for CGT?
UK tax rules apply same-day and short-period matching before a pooled allowable cost for tokens of the same type. Transactions across all wallets and exchanges belonging to the taxpayer must be combined.
Should I sell assets before 5 April to use an annual exemption?
Timing can affect the tax year, but investment risk, matching rules, transaction costs and anti-avoidance must be considered. We provide tax analysis, not a recommendation to buy or sell an investment.
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Related advice
Get a clear view before the deadline drives the decision.
Arrange an initial call to outline the issue, or book a focused tax consultation when you need advice on a defined question.