Capital Gains
Tax Planning
When you sell, dispose of, or give away a significant asset, timing and structure can make an enormous difference to what you owe. We help you plan before you act — not after.
Plan before
you sell.
Capital Gains Tax is one of those taxes where the decisions you make before a disposal determine almost everything. By the time the transaction completes, your options are limited. The planning has to happen earlier — often months or years in advance.
Runway works with founders and business owners to structure disposals tax-efficiently from the start. Whether you are selling a business, exiting an investment, or passing on property, we make sure you understand the full picture — and that every available relief is identified and used correctly.
Founder-led CGT advice — timed and structured to maximise your outcome
£50,000 saved — Business Asset Disposal Relief reduces the CGT rate to 10% on qualifying gains up to £1m lifetime.
Every disposal.
Planned properly.
Business Asset Disposal Relief
Secure the 10% CGT rate on qualifying business disposals — up to £1m lifetime allowance
Annual Exemption Planning
Use your annual CGT allowance efficiently — timing disposals across tax years where beneficial
Share & Investment Disposals
CGT planning for share sales, EMI option exercises, and investment portfolio disposals
Property Gains
Residential and commercial property disposals — including principal private residence relief
Loss Utilisation
Offset capital losses against gains — both current year and carried forward from prior years
Structuring & Timing
Restructure holdings and stage disposals to spread liability and make best use of all available reliefs
Timing is
everything.
CGT planning is most effective when it starts well before a disposal. Once contracts are exchanged or shares transferred, your options narrow significantly. The founders and advisers who get the best outcomes are the ones who plan the structure and timing long in advance.
Because Runway works with founders on an ongoing basis — not just at year end — we are in the room when the decisions are being made, not after the fact. That is when we add the most value.
18%
Basic Rate CGT
24%
Higher Rate CGT
10%
BADR Rate
The best CGT outcomes start with a conversation before the deal is done.
“We were planning to sell a portfolio of properties and had no idea how much CGT exposure we had. Runway mapped it out clearly, helped us stage the disposals, and saved us significantly.”
David W.
Property Investor — Runway Client
Frequently asked questions
From October 2024, the CGT rates are 18% for basic rate taxpayers and 24% for higher/additional rate taxpayers on most assets. Business Asset Disposal Relief (BADR) reduces the rate to 10% on qualifying business disposals up to a £1 million lifetime limit.
BADR (formerly Entrepreneurs' Relief) reduces CGT to 10% on gains from the disposal of qualifying business assets — including shares in your own company, provided you meet the ownership and activity conditions. Planning ahead to ensure you qualify is essential.
Yes. For residential property disposals, you must report and pay CGT within 60 days of completion. For other assets, gains are reported through your Self Assessment tax return. Runway handles the reporting and ensures everything is filed accurately and on time.
Yes — capital losses can be offset against capital gains in the same tax year, and any unused losses can be carried forward indefinitely. We ensure all available losses are captured and used effectively.
The earlier the better — ideally months or years before a significant disposal. Reliefs like BADR have qualifying period requirements, and structuring options close once a transaction is underway. If you are thinking about selling, talk to us first.
Ready to take the
next step?
Book a free 30-minute call with a Runway co-founder. No pitch, just practical advice.