Timing of disposals.

Sequencing realisations across tax years and residence positions.

What it is

Why timing matters.

When a gain is realised can matter as much as how large it is. The tax year in which a disposal falls, the residence position at the time, and what else is realised alongside it all shape the eventual charge. A disposal made a little earlier or later, or in a different order, can carry a materially different cost.

We plan the sequence rather than leave it to chance — aligning disposals with the right tax year, the right residence position and the allowances available, so that gains are taken deliberately.

How we advise

Tax-year sequencing

Placing disposals in the year that uses allowances and rates best.

Residence and timing

Aligning a disposal with a residence position that taxes it favourably, where possible.

Order of realisations

Sequencing multiple disposals so they work together rather than against each other.

Loss matching

Using available losses against gains in the same period.

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.

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