Course Details

There’s no doubt these are hard times for private landlords. As interest rates seem to spiral ever-upwards, George Osborne’s outrageous interest relief restrictions are biting ever-harder: with many landlords facing huge tax bills on hypothetical profits that just don’t exist. A lot of people have simply had enough, and are looking for the exit. But that plunges them into another confusing maze: Capital Gains Tax (CGT). So what can be done to help them find the exit without paying too much of their hard-won gains over to the Treasury?


In this session, Carl Bayley covers:

  • Capital Gains Tax basics: how much is due and when?
  • Simple savings: deductible base cost, annual exemption, and the basic rate band
  • Can private residence relief help?
  • CGT planning for married couples
  • Business asset disposal relief for investment properties
  • Taking the long way around via a company: could it help?

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CPD Course Speaker

BSc FCA, Author and Presenter

Carl Bayley

Carl Bayley is the author of a series of ‘Plain English’ tax guides designed specifically for the layperson and the non-specialist (available from www.taxcafe.co.uk). His particular speciality is his ability to take the weird, complex world of taxation and set it out in the kind of clear, straightforward language taxpayers themselves can understand. Carl takes the same approach when speaking on taxation, a role he frequently undertakes with great enthusiasm, including his highly acclaimed annual ‘Budget Breakfast’. He has spoken on taxation on radio and television, including the BBC’s ‘It’s Your Money’ programme and BBC Radio 2’s Jeremy Vine Show.

Carl is a past chairman of the Tax Faculty of the ICAEW and former member of the institute’s governing Council and Board. Aside from his tax books, Carl is an avid creative writer and is looking forward to the publication of his first novel, Trinity of Souls, in January 2024. When he isn’t working, he takes on the equally taxing challenges of hill walking and horse riding: his Munro tally is now 106 and, while he remains a novice rider, his progress is cantering along nicely.

Carl lives in the Scottish Borders, where he enjoys spending time with his partner Linda. He has three children, and his first grandchild arrived in April 2021