Reliefs and exemptions.

Applying the reliefs available to your circumstances before a disposal, not after.

What it is

Claimed in time.

The capital gains regime carries a range of reliefs and exemptions, but most reward planning rather than hindsight. Many depend on conditions met before a disposal, or on a structure put in place well ahead of it. Discovered after the event, a relief is often simply lost.

We identify the reliefs your circumstances allow, make sure the conditions are met in good time, and structure a disposal so the relief is there to claim. The work happens before the sale, not on the return.

How we advise

Identifying reliefs

Establishing which reliefs and exemptions your facts can support.

Meeting the conditions

Putting the qualifying conditions in place before they are needed.

Structuring the disposal

Arranging the sale so a relief is preserved rather than forfeited.

Documentation

Keeping the evidence a claim requires.

Important information

The basis on which we advise.

This page is general in nature and does not constitute tax, legal or financial advice. Advice is given only under a formal engagement, on the basis of your specific circumstances.

ORA Black advises on the design, selection and coordination of structures; it does not act as trustee, foundation council member or administrator, and does not hold client assets. Fiduciary, formation and administration services are provided by appropriately licensed and regulated providers. Where regulated financial services are required, these are provided through ORA Black’s partnership with NEBA Private Clients.

Discuss your position in confidence.

Speak with a partner