Recent developments

NEW: To help with your CPD, these modules now contain knowledge tests.

Computation of gains and losses

by Stephanie Webber

Overview of basic computational rules and deductions allowed in computing a chargeable gain

15 mins
Course status: Not started
Released in October 2024
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Computation of gains and losses: special rules

by Stephanie Webber

Part-disposals, disposals with deferred or contingent consideration, and indexation allowance (for companies only)

17 mins
Course status: Not started
Released in October 2024
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Capital losses

by Stephanie Webber

The use and availability of capital losses for CGT purposes

15 mins
Course status: Not started
Released in October 2024
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Capital sums derived from assets

by Stephanie Webber

The capital gains tax treatment of capital sums derived from assets and assets lost, destroyed or becoming of negligible value

17 mins
Course status: Not started
Released in October 2024
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Disposals for CGT

by Stephanie Webber

The different types of disposal, both deemed and actual, that may take place for CGT purposes

16 mins
Course status: Not started
Released in October 2024
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Disposals between connected persons

by Stephanie Webber

The meaning of connected persons for CGT purposes (and corporation tax on chargeable gains)

14 mins
Course status: Not started
Released in October 2024
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Chattels and wasting assets

by Stephanie Webber

The special capital gains tax rules that apply to chattels and wasting assets

14 mins
Course status: Not started
Released in October 2024
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Exempt assets

by Stephanie Webber

The types of asset or disposal that do not give rise to a chargeable gain or allowable loss

19 mins
Course status: Not started
Released in October 2024
Book a demo