Understanding Capital Gains Tax and Asset Improvements
- MAZ
- Jul 3, 2023
- 17 min read
Updated: Aug 9
When it comes to selling a capital asset in the UK, such as a home, investment property, or even a piece of art, understanding the implications of Capital Gains Tax (CGT) is crucial. One of the key aspects to consider is the role of improvements made to the asset and how they impact the CGT you might owe. This article aims to shed light on what improvements are allowed for Capital Gains Tax in the UK.
Understanding the Basics of Capital Gains Tax and Asset Improvements in the UK (2025/26)
Setting the Scene
Picture this: you’ve just sold a flat in London you bought years ago, and the estate agent is all smiles about the price you’ve got. But in the back of your mind, there’s that sinking thought – “How much of this is actually mine after tax?” That’s where Capital Gains Tax (CGT) comes in, and if you’ve improved your asset along the way – new extension, loft conversion, kitchen remodel – those upgrades could save you a tidy sum.
I’ve spent over 18 years advising clients on exactly this sort of situation. And I can tell you, the biggest wins often come from understanding not just when CGT applies, but how to calculate it properly and how to use asset improvements to reduce your bill.
What Is Capital Gains Tax?
Capital Gains Tax is the tax you pay on the profit (or “gain”) you make when you sell, transfer, or gift an asset that has increased in value. You’re taxed on the gain, not the total sale price.
For 2025/26, here’s where we stand according to HMRC’s latest guidance:
CGT Element | Rate/Threshold |
Annual Exempt Amount | £3,000 per individual (£6,000 for married couples/civil partners if jointly owned) |
Basic Rate CGT (most assets) | 18% |
Higher/Additional Rate CGT (most assets) | 24% |
Carried Interest | 32% |
Assets covered | Property (excluding main home in most cases), shares, business assets, valuable personal possessions over £6,000 |
How Improvements Affect CGT
This is where many taxpayers miss out. HMRC allows you to deduct the cost of qualifying improvements from your gain before applying tax.
Qualifying improvements are enhancements that add to the value of the asset and are still reflected in its condition at the time of sale. Examples include:
Building an extension
Adding a conservatory or loft conversion
Upgrading from single to double glazing
Major landscaping that adds value (e.g., driveway, patio)
Non-qualifying costs (which you can’t deduct) are routine repairs and maintenance, such as repainting, replacing worn carpets, or fixing broken windows.
The Basic Calculation
Think of CGT calculation as a four-step sum:
Sale Price – the price you sold the asset for.
Less: Purchase Price – what you paid for it originally (including costs like stamp duty, legal fees).
Less: Allowable Costs – improvement costs, selling fees (estate agent, legal costs).
Less: Annual Exempt Amount – £3,000 (2025/26).
Whatever is left is your taxable gain.
Example – Sarah from Manchester
Sarah bought a buy-to-let flat in 2014 for £200,000.She spent £40,000 on a loft conversion in 2018, adding a bedroom and boosting the property’s market appeal. She sold the property in May 2025 for £350,000. Her selling costs were £5,000.
Step-by-step:
Step | Calculation | Amount |
Sale price | – | £350,000 |
Less: purchase price | £350,000 – £200,000 | £150,000 |
Less: improvement costs | £150,000 – £40,000 | £110,000 |
Less: selling costs | £110,000 – £5,000 | £105,000 |
Less: annual exempt amount | £105,000 – £3,000 | £102,000 taxable gain |
If Sarah is a higher-rate taxpayer, her CGT would be:
£102,000 × 24% = £24,480 CGT bill.
Without deducting her loft conversion cost, she would have paid £33,120 – that’s £8,640 saved simply by keeping the right records.
Keeping Evidence of Improvements
Be careful here, because I’ve seen clients trip up when they can’t prove the cost of improvements. HMRC can and will reject claims without clear evidence.
You should keep:
Invoices from builders
Receipts for materials
Bank statements showing payments
Planning permission approvals (if required)
Even years later, when you sell, this paperwork could mean thousands saved.
Why the Annual Exempt Amount Matters More Than Ever
The Annual Exempt Amount has been shrinking – from £12,300 in 2022/23 to just £3,000 now. This means:
More taxpayers will need to report gains.
Even relatively small disposals can trigger a tax liability.
Careful timing of sales and spreading disposals across tax years can help.
How Your Income Tax Band Impacts CGT
CGT isn’t a flat rate – it’s tied to your income tax band.
Here’s the 2025/26 income tax framework for England, Wales, and Northern Ireland:
Band | Income Range | Rate |
Personal allowance | Up to £12,570 | 0% |
Basic rate | £12,571–£50,270 | 20% income tax; 18% CGT |
Higher rate | £50,271–£125,140 | 40% income tax; 24% CGT |
Additional rate | Over £125,140 | 45% income tax; 24% CGT |
Your taxable gains are added to your income for the year to determine which CGT rate applies.
Step-by-Step – Checking Your CGT Position in HMRC’s Personal Tax Account
Go to “Capital Gains Tax” section.
Input details of your disposal – date, sale price, costs, improvements.
The system calculates your gain and applicable rate.
Compare with your own manual calculation to ensure accuracy.
This double-checking is vital – I’ve had cases where HMRC’s pre-filled data was missing legitimate improvement costs.
Worksheet – Your CGT Calculation Template
Item | Amount (£) |
Sale price | |
Purchase price (incl. buying costs) | |
Improvement costs | |
Selling costs | |
Subtotal gain | |
Annual exempt amount (£3,000) | |
Taxable gain | |
Income tax band | |
CGT rate (%) | |
CGT payable |
Keep this alongside your records – when the sale happens, you’ll be ready to plug in the figures.
Common Mistakes to Avoid
Assuming your main home is always exempt – it’s not, if you’ve let it out or used it for business.
Not declaring gains because they’re “small” – you still need to report if gains exceed the allowance.
Mixing repairs with improvements – HMRC won’t accept repainting as a deductible improvement.
Advanced CGT Strategies, Business Assets, and Regional Variations in the UK (2025/26)
When You Own More Than One Property
Now, let’s think about your situation – maybe you’ve got a main home, a buy-to-let in Leeds, and a holiday cottage in Cornwall. The rules for Private Residence Relief (PRR) mean your main home is generally CGT-free, but only one property can be your main residence at a time.
If you’ve switched between homes or let one out, the sale could trigger CGT. Improvements still help – that conservatory you added to the let property is deductible – but you’ll also need to consider letting relief. Since April 2020, letting relief only applies if you lived in the property at the same time as the tenant, which for most landlords means it’s no longer available.
Business Asset Sales – Entrepreneurs’ Relief Replacement
For business owners, the sale of certain business assets can qualify for Business Asset Disposal Relief (BADR) (formerly Entrepreneurs’ Relief), which offers a 10% CGT rate up to a lifetime limit of £1 million in qualifying gains.
Example – James the Shop OwnerJames sells his convenience store business in 2025 for £500,000, having bought it in 2010 for £200,000. He spent £50,000 refurbishing the shop and adding refrigeration units (qualifying improvements). After deducting buying/selling costs (£10,000) and the improvements, his gain is £240,000.Because the business is a qualifying trade and he’s been a sole trader for over 2 years, BADR applies:£240,000 × 10% = £24,000 CGT, instead of £57,600 at 24%.
Scottish and Welsh Variations
While CGT rates are UK-wide, your income tax band (which affects the CGT rate you pay) is different if you’re in Scotland:
2025/26 Scottish Income Tax Bands (applies to non-savings, non-dividend income):
Band | Income Range | Rate |
Starter rate | £12,571–£14,876 | 19% |
Basic rate | £14,877–£25,688 | 20% |
Intermediate rate | £25,689–£43,662 | 21% |
Higher rate | £43,663–£125,140 | 42% |
Top rate | Over £125,140 | 47% |
Because CGT is layered on top of your income, these lower band thresholds can push you into higher CGT rates more quickly.
Wales follows the same bands as England and Northern Ireland.
Timing Your Asset Sale
Be careful here, because I’ve seen clients lose thousands by selling at the wrong time of year.
Strategies:
Split disposals across tax years – Selling one property in March and another in May can double your use of the £3,000 annual exempt amount.
Offset with capital losses – Selling an underperforming asset in the same year can reduce your taxable gains.
Delay until income is lower – If you expect a lower income next year (e.g., retirement), delaying the sale can keep you in the basic CGT band.
Interaction with Inheritance and Gifting
Gifting assets to family (other than a spouse or civil partner) can still trigger CGT as if you’d sold them at market value. Improvements still count, but you must weigh CGT now against possible Inheritance Tax later.
Spouse Transfers – You can transfer assets to your spouse without CGT, and they inherit your base cost plus any improvement history. This is a common tactic to use both annual allowances.
CGT for Mixed-Use Properties
Selling a mixed-use property – say, a shop with a flat above – means apportioning the gain between residential and non-residential elements, each taxed at different CGT rates.
If improvements were made to only part of the property, those costs must be allocated proportionally. I’ve had cases where failing to split correctly led to overpayment.
Records and Proof – Going Beyond Basics
For complex cases, HMRC can demand:
Architect’s plans and costings
Builder contracts and staged payment records
Valuations before and after improvements
Evidence of business use (for BADR claims)
Without these, you could lose reliefs you’re entitled to.
Worked Example – Multiple Assets and Loss Offsetting
Take Amira, who in 2025 sells:
A buy-to-let: £80,000 gain after improvements
Shares: £10,000 loss
Antique collection: £5,000 gain
Her net gain is:
£80,000 – £10,000 + £5,000 = £75,000Less annual exempt amount: £3,000Taxable gain: £72,000
If Amira’s income is £40,000, the first £10,270 of gains are taxed at 18%, the rest at 24%. Total CGT:(£10,270 × 18%) + (£61,730 × 24%) = £14,297.40
Table – CGT Rate Application by Income Level (2025/26)
Scenario | Income | Gains | CGT Breakdown | CGT Payable |
Low-income seller | £30,000 | £20,000 | All gains in basic band @18% | £3,600 |
Mid-income seller | £45,000 | £30,000 | £5,270 @18%, £24,730 @24% | £8,286.20 |
High-income seller | £80,000 | £50,000 | All gains @24% | £12,000 |
Using HMRC’s Real-Time CGT Service
For residential property sales, CGT must now be reported and paid within 60 days of completion. HMRC’s Real-Time Capital Gains Tax Service allows:
Instant calculation
Uploading of improvement evidence
Immediate payment scheduling
I always advise clients to prepare their figures before completion to avoid last-minute scrambles.
The Trap of Unreported Side Assets
Now, here’s where it gets tricky – many people forget that CGT isn’t just about property. Selling high-value crypto, art, or even rare whisky collections can all be taxable events.
HMRC’s data-matching is getting sharper. If your name appears on auction records or blockchain exchanges, expect them to notice. Keep the same improvement and cost records for these assets too – yes, even custom framing for art can sometimes qualify.
Special Cases, Tax Pitfalls, and Your Complete CGT Checklist (2025/26)
When CGT and Other Taxes Collide
None of us loves tax surprises, but here’s how to avoid one: understand that Capital Gains Tax doesn’t live in a vacuum. It interacts with other parts of the UK tax system, and sometimes in ways that catch people off guard.
High-Income Child Benefit Charge (HICBC) – If your total taxable income (including gains) exceeds £50,000, you may trigger the HICBC. I’ve had clients sell shares thinking they’d only pay CGT, then discover an unexpected clawback of their child benefit.
Emergency Tax Scenarios – Selling assets shortly after leaving employment, or during a year where you’ve had multiple jobs, can distort your tax code. If your income spikes in the same year as a gain, your CGT rate can jump unexpectedly.
Student Loan Repayments – Gains themselves don’t trigger loan repayments, but if you’re self-employed and the gain increases your total income on your Self Assessment, your repayment calculation could rise.
CGT and Divorce or Separation
When couples separate, assets can be transferred without CGT only until the end of the tax year of separation. From the next tax year onwards, CGT may apply unless a special court order delays the transfer.
For 2025/26, extended rules (introduced April 2023) give up to 3 years to make no-gain/no-loss transfers after separation, and indefinitely for transfers under a formal divorce settlement. Improvements made during marriage can still be included in the base cost.
Non-Resident CGT (NRCGT) Rules
If you’re UK non-resident but sell UK property, you’re still liable for CGT on any gains since 6 April 2015 (residential) or 6 April 2019 (non-residential). Improvements made during your ownership period in the UK still count, but you need to apportion costs if they were made outside the chargeable period.
Record-Keeping – Going Beyond the Minimum
I’ve seen more CGT disputes lost over poor records than anything else. My golden rule: if it added value, keep proof.
Beyond invoices and receipts, keep:
Before-and-after photos of major works
Valuation reports
Planning permission and building control sign-off
Contracts for large-scale works
If HMRC questions your improvement claim years later, this can be the difference between thousands saved and thousands lost.
Capital Losses – The Forgotten Tool
You can carry forward unused capital losses indefinitely to offset future gains, provided you report them to HMRC within 4 years of the tax year they occurred.
Example: You sell shares in 2025/26 for a £15,000 loss. You report it, but don’t use it this year. In 2027/28, you sell a property for a £60,000 gain – you can reduce the gain to £45,000 before applying the allowance and rates.
Complex Assets – Crypto, Art, and Collectibles
CGT applies to gains on crypto-assets, art, and collectibles worth over £6,000. For crypto, “improvements” can include certain costs like software or storage devices if directly tied to increasing the asset’s value – but HMRC’s acceptance depends on proof and necessity.
Your Practical CGT Checklist
Before Sale:
Get an up-to-date valuation of the asset.
Gather all purchase documents, improvement invoices, and sale cost estimates.
Check your income level for the year – plan timing if possible.
If married, consider asset transfers to use both allowances.
At Sale:
Keep a breakdown of sale price, selling costs, and completion statement.
For residential property, prepare to report and pay CGT within 60 days.
Upload improvement evidence to HMRC’s Real-Time CGT Service.
After Sale:
Complete your Self Assessment if required.
Record any unused losses to carry forward.
Keep all related records for at least 6 years (12 years if offshore matters are involved).
Worked Scenario – Combining Everything
Case Study – Tom and PriyaTom and Priya, married, own a rental property bought for £250,000 in 2015. Over the years, they’ve spent £60,000 on a two-storey extension and £10,000 on landscaping. They sell in June 2025 for £420,000, with £7,000 selling costs. Their combined income for the year is £80,000.
Step-by-step:
Sale price: £420,000
Less purchase price: £170,000
Less improvements: £60,000 + £10,000 = £70,000 → £100,000
Less selling costs: £7,000 → £93,000 gain
Less allowances: £3,000 × 2 = £6,000 → £87,000 taxable gain
CGT: As higher-rate taxpayers, £87,000 × 24% = £20,880 total CGT.
If they’d sold across two tax years (using £6,000 allowance twice) and offset £10,000 of unused losses, they could have reduced their CGT to £18,240 – a saving of £2,640.
Table – Summary of CGT Deadlines
Action | Deadline |
Report residential property sale | 60 days from completion |
Report other assets (via Self Assessment) | By 31 January following the tax year |
Report capital losses | Within 4 years of tax year of loss |
Keep CGT records | At least 6 years (12 years for offshore) |
Summary of Key Points
CGT applies on the gain, not the sale price – deduct purchase price, improvements, and selling costs first.
Annual Exempt Amount for 2025/26 is £3,000 per person – down from previous years, so more gains are taxable.
Improvement costs must add value and still be reflected in the asset – keep proof for every claim.
Rates depend on your income tax band – gains are stacked on top of income to decide the rate.
Business Asset Disposal Relief can cut the rate to 10% for qualifying business sales.
Report residential property sales within 60 days via HMRC’s Real-Time CGT Service.
Losses can be carried forward indefinitely if reported within 4 years of the tax year they occur.
Timing matters – spreading sales over tax years or delaying until income drops can save thousands.
Scotland’s income tax bands can push you into higher CGT rates faster than the rest of the UK.
Poor records are the number one reason for losing CGT reliefs – keep documents, receipts, and evidence safe.
Why is it a Good Idea to Get Help from a Professional Tax Accountant for Capital Gains Tax in the UK?
Capital Gains Tax (CGT) in the UK is a complex area of taxation that can have significant financial implications. While it is possible to navigate CGT requirements independently, many individuals choose to seek the help of a professional tax accountant. Here's why engaging a tax professional can be beneficial.
Expert Knowledge of Tax Legislation
UK tax legislation is continuously evolving, making it challenging for laypeople to keep abreast of changes that could impact their financial situation. Professional tax accountants spend their working lives immersed in tax law. They have the in-depth knowledge needed to understand these complexities and can accurately interpret legislation as it relates to individual circumstances.
Time-saving
Understanding the intricacies of CGT and completing the necessary paperwork can be time-consuming. A tax accountant can take on these responsibilities, freeing up time for individuals to focus on their own areas of expertise, whether that be running a business or enjoying retirement.
Minimising Tax Liability
Tax accountants understand the various deductions, exemptions, and reliefs available that can minimise CGT liability. For example, they can guide clients on utilising allowances such as Private Residence Relief or Entrepreneurs' Relief, or advise on the implications of transferring assets between spouses or civil partners. They can also ensure that losses are correctly offset against gains, and help individuals plan their affairs to minimise future tax liabilities.
Avoiding Penalties
Mistakes in tax returns can lead to penalties from HM Revenue & Customs (HMRC). These can range from interest on unpaid taxes to substantial fines. A tax accountant can help ensure that all necessary paperwork is accurate and submitted on time, helping to avoid any unwelcome surprises.
Navigating Complex Situations
Certain circumstances can make CGT particularly complex. These might include the sale of a business, the disposal of inherited property, or the sale of shares in a company. In these situations, the guidance of a tax accountant can be invaluable. They can provide expert advice tailored to the individual's situation, ensuring that all tax implications are thoroughly considered.
Planning for the Future
Engaging a tax accountant is not just about dealing with the present; it's also about planning for the future. A good tax accountant will work with their clients to understand their long-term goals and aspirations and provide advice on how to structure their affairs to achieve these in the most tax-efficient way.
Peace of Mind
Perhaps most importantly, a tax accountant provides peace of mind. Knowing that a professional with expert knowledge is handling your affairs can alleviate stress and uncertainty. This can be particularly valuable in times of change, such as when selling a property or business, or when dealing with a significant inheritance.
While there is a cost involved in hiring a tax accountant, the potential savings, both in terms of money and time, often far outweigh the expense. A tax accountant can provide expert guidance, avoid penalties, help minimise tax liability, and provide valuable peace of mind. In the complex world of Capital Gains Tax, their expertise can be invaluable.
FAQs:
Q1: Can someone split gains with a partner to double the exempt allowance?
A1: Well, it's worth noting that transfers to your spouse or civil partner are CGT-free, so yes, it’s often smart to shift an asset before sale and each use your £3,000 exemption—especially handy for buy-to-lets. Just make sure the transfer is permanent and done in time for completion.
Q2: Is it possible to reduce CGT by claiming home office improvements?
A2: In my experience, no; converting part of your primary residence into a home office usually disqualifies that area from private residence relief, not helps reduce CGT. If you added built-in shelving or extended for a home studio, you’d need to apportion and carefully document it—otherwise, you could unwittingly hike your tax bill.
Q3: How can someone be sure their PAYE code hasn't impacted CGT rate bands?
A3: Many don't spot this—but if you’ve been emergency-taxed or had a messed-up PAYE code mid-year, it can understate your income band and miscalculate if your CGT falls into the basic or higher slice. I’d always double-check actual income via your Personal Tax Account before trusting the band.
Q4: What if someone sold crypto and improvements were to wallet software—can that reduce CGT?
A4: It’s a common mix-up, but HMRC normally doesn’t let you deduct software costs as a CGT improvement on crypto. Only physical enhancements that clearly raise the value count—so stick to that.
Q5: Could UK renters’ improvements ever help with CGT?
A5: Only if the improvements became integral to the property’s value—say, I’ve seen landlord clients fit brand new bathrooms that count as capital improvements, reducing gain. But quick cosmetic repairs? Not deductible for CGT; still deductible against rental income though.
Q6: Can a freelancer apportion business vs personal use when selling equipment for CGT?A6: In my experience with freelancers in Leeds, absolutely—if you sold a mixed-use laptop, you need to split the gain between business and personal use. Only the personal corner gets CGT; the business bit follows normal expense rules. Keep logs and receipts to show your reasoning.
Q7: Does Business Asset Disposal Relief cover improvements to goodwill?
A7: If improvements made to your business genuinely enhanced goodwill—say, a total rebrand that lifted turnover—it may count as a capital improvement for BADR. That said, the line’s thin—always document marketing briefs or valuations to justify the uplift.
Q8: Should someone carrying out remote work improvements (like shed offices) claim CGT costs?
A8: Yes, provided the work enhanced the value of the property and remains at completion. Clients in Scotland who built garden offices for remote work have successfully lowered their gains—but they had to show professional valuations and planning receipts.
Q9: Is it legitimate to rebalance assets to manage CGT bands?
A9: That’s savvy tax-planning. For example, if your bonus drops your pay into higher CGT territory, you might defer a sale, sell smaller bits across years, or pass assets to a spouse on a lower rate. I’ve seen medium-sized business owners use this to shave thousands off their bill.
Q10: What happens if someone underpays CGT because they missed a minor gain?
A10: If HMRC flags you after the 60-day window, they’ll charge interest—and I’ve seen penalties from ‘simple negligence’. Best fix is to review all disposals annually and if you spot a missed one, file the return immediately and explain honestly—most HMRC checks settle quickly with proof.
Q11: How should someone in Scotland check if gains fall into higher CGT due to different bands?
A11: Because Scottish bands are lower, your gain plus income may push you into higher CGT quicker. I’d say verify your taxable income via your self-assessment or PAYE summaries and overlay the Scottish bands manually—that helps you estimate whether parts of the gain will be taxed at 24% instead of 18%.
Q12: Can emergency tax in a job affect CGT on your sale of shares?
A12: It doesn’t directly affect CGT—but if emergency PAYE makes your income look lower, CGT calculations that rely on your total income band might be skewed too. Make a manual calculation with your real full-year income to be sure.
Q13: Will selling ISAs ever trigger CGT?
A13: Not if those investments were in ISAs. That’s the beauty—capital gains in ISAs are CGT-free, so there’s no impact or reporting to worry about.
Q14: Does the 3-year no-gain/no-loss window post-separation still apply for CGT?
A14: Yes, it does. In my practice, couples often transfer assets during separation, expecting immediate tax relief—and thanks to the rules, you have up to 3 tax years to ensure joint-owner status without CGT. Just keep the court paperwork to prove it.
Q15: Can someone offset a capital loss from antiques against gains?
A15: Yes—if you sold an antique at a loss, you can offset that against overall gains in the year, as long as you reported it within four years. I once helped a shop owner in Bristol do exactly that and it knocked £5,000 off their CGT.
Q16: Is there a way to avoid CGT when gifting to non-UK resident children?
A16: Gifting triggers CGT at market value, even if they live abroad—especially important if they won’t use the annual exemption. It may be better to sell to them instead, or stagger the transfer over years to use multiple allowances.
Q17: How do emergency tax and CGT interplay when someone becomes self-employed mid-year?
A17: Your income mix changes, and your projected income can jump, suddenly pushing your CGT into higher rates. I always tell clients to do a mid-year gain-plus-income estimate, and delay any sales if needed until self-assessment sorts out actual bands.
Q18: Does BDAR/BADR apply to goodwill improvements you funded personally?
A18: If you injected personal capital into improving goodwill—for example, a refurb I personally funded in my own café—that cost becomes part of the base cost, reducing taxable gain. Just keep evidence you paid personally and that it directly improved the business asset.
Q19: Can someone report CGT through Self Assessment if they missed the 60-day window?A19: Yes—if real-time reporting wasn’t done, you can include the gain in your Self Assessment return by 31 January. But beware—interest and small penalties may apply, so act fast.
Q20: Can improvements to land, like field drainage, reduce CGT?
A20: In my experience working with small landowners, yes—they count as capital improvements, provided they clearly enhance value. But you’ll need surveys, drainage contractor invoices, and ideally a before-and-after valuation to support your claim.
About the Author
Mr. Maz Zaheer, FCA, AFA, MAAT, MBA, is the CEO and Chief Accountant of MTA and Total Tax Accountants—two of the UK’s leading tax advisory firms. With over 14 years of hands-on experience in UK taxation, Maz is a seasoned expert in advising individuals, SMEs, and corporations on complex tax matters. A Fellow Chartered Accountant and a prolific tax writer, he is widely respected for simplifying intricate tax concepts through his popular articles. His professional insights empower UK taxpayers to navigate their financial obligations with clarity and confidence.
Disclaimer:
The information provided in our articles is for general informational purposes only and is not intended as professional advice. While we strive to keep the information up-to-date and correct, MTA makes no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability with respect to the website or the information, products, services, or related graphics contained in the articles for any purpose. Any reliance you place on such information is therefore strictly at your own risk. The graphs may also not be 100% reliable.
We encourage all readers to consult with a qualified professional before making any decisions based on the information provided. The tax and accounting rules in the UK are subject to change and can vary depending on individual circumstances. Therefore, MTA cannot be held liable for any errors, omissions, or inaccuracies published. The firm is not responsible for any losses, injuries, or damages arising from the display or use of this information.
Comments