TIMING YOUR DISPOSALS FOR CGT

A timing advantage of one year on the payment of tax can be achieved simply by delaying sales beyond 5 April in the tax year, so that you have use of the funds for another year and can earn interest on this money for a year longer before having to pay the tax to HMRC.

However, this needs to be balanced against a possible loss of the annual exemption if it has not been fully utilised for the earlier year.