The breakdown of a marriage or civil partnership can be a stressful time for all concerned. Below, we cover some key points to consider from a capital gains tax (CGT) perspective. 

Child trust fund accounts can be accessed from age 18. This page gives a brief overview of what you need to know.

Purchased life annuities are financial products purchased with a capital sum. They are designed to provide a guaranteed annual sum – normally for life, but it could be for a shorter term. 

If you give an asset to someone, you may have to pay capital gains tax, as you are disposing of something. The rules depend partly on who you make the gift to. For this purpose, a gift includes selling something for less than its market value.

On this page, we discuss some of the capital gains tax (CGT) consequences of selling assets other than your home, such as shares and personal belongings. 

If you rent out property, then you will usually have to report this to HMRC and pay tax on it. Here we explain how you can do this – which might vary depending on your level of rental income and your wider situation.