MTA Explains Capital Gains Tax Valuation in the UK and How HMRC Assesses Asset Values 2025-26 скачать в хорошем качестве

MTA Explains Capital Gains Tax Valuation in the UK and How HMRC Assesses Asset Values 2025-26

Capital Gains Tax (CGT) valuation is one of the most misunderstood areas of UK tax, yet it directly affects how much tax you pay when selling, gifting, or transferring assets. In this video, MTA (My Tax Accountant) explains Capital Gains Tax valuation in the UK, how HMRC determines market value, and what UK taxpayers must do to stay compliant under the 2025-26 tax framework. MTA breaks down when a valuation is required, including property sales, gifts to family members, transfers between connected parties, company shares, inherited assets, and disposals where no money changes hands. The video explains HMRC’s “market value rule”, how open market value is calculated, and why relying on informal estimates can trigger enquiries, penalties, or disputes. MTA also explains when professional valuations are strongly recommended, how HMRC challenges undervaluations, and what happens if HMRC substitutes its own valuation. The video covers the role of the Valuation Office Agency, post-transaction valuation checks, and how evidence such as comparable sales, formal reports, and supporting documents can protect UK taxpayers. The video also highlights how CGT valuations interact with wider tax planning, particularly where assets form part of long-term wealth. In 2025-26, accurate CGT valuations are closely linked with Excepted Estates and Inheritance Tax calculations, especially where assets are transferred during lifetime or included in estate reporting. Incorrect valuations can therefore affect not only CGT but also future inheritance positions and compliance reviews. Common mistakes are explained, including using outdated valuations, ignoring connected-party rules, misunderstanding rebasing values, and failing to adjust for allowable costs or enhancements. MTA outlines practical steps UK taxpayers can take to minimise risk, prepare accurate valuations, and avoid unnecessary HMRC challenges. This video is tailored exclusively for UK taxpayers searching for guidance on Capital Gains Tax valuation, HMRC market value rules, asset transfers, and CGT compliance in 2025-26. Whether you are selling property, transferring shares, gifting assets, or planning ahead, understanding CGT valuation rules is essential to protecting your tax position. For a detailed written explanation, examples, and further technical guidance, you are strongly advised to read the full article published by MTA (My Tax Accountant): https://www.mytaxaccountant.co.uk/pos... For personalised advice on Capital Gains Tax, asset valuations, or wider tax planning for 2025-26, contact MTA (My Tax Accountant): Phone: 0208 5708531 Email: [email protected] Website: mytaxaccountant.co.uk Disclaimer This video is for general information only and does not constitute professional, tax, or legal advice. MTA (My Tax Accountant) aims to provide accurate and up-to-date information, but tax legislation and HMRC practices can change and depend on individual circumstances. Viewers should seek personalised professional advice before taking action. MTA accepts no liability for any loss arising from reliance on this content. Hashtags #UKTax #CapitalGainsTax #CGTUK #TaxValuationUK #MTATax #HMRC #UKPropertyTax #ShareValuationUK #TaxPlanningUK #SelfAssessmentUK #InheritanceTax2025 #ExceptedEstates #HMRCUpdates #UKAccountant