As capital gains tax is payable at the individuals highest marginal rate of tax, choosing when to crystallise a capital gain or loss could result in a significant tax saving.
Capital losses and annual exemptions can be made use of by 'bed and breakfast' transactions. This would involve for example, the sale of shares following by their subsequent re-purchase on a later date.

	Retirement relief may be available and should be claimed where appropriate.
	Capital gains tax gift relief may be available on assets such as business property, and has the effect of holding over any gain until the recipient of the gift has disposed of it.
	Hold over relief may be available where shares are received in exchange for a business carried on by a partnership or sole trader.
	Gifts to charities could attract exemption from capital gains tax.
	Time the sale of your main residence carefully as this could reduce potential capital gains tax.
	Going to live abroad prior to a disposal crystallising a large capital gain could avoid the resulting capital gains tax that may arise.

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