Overview of basic computational rules and deductions allowed in computing a chargeable gain
Part-disposals, disposals with deferred or contingent consideration, and indexation allowance (for companies only)
The use and availability of capital losses for CGT purposes
The capital gains tax treatment of capital sums derived from assets and assets lost, destroyed or becoming of negligible value
The different types of disposal, both deemed and actual, that may take place for CGT purposes
The meaning of connected persons for CGT purposes (and corporation tax on chargeable gains)
The special capital gains tax rules that apply to chattels and wasting assets
The types of asset or disposal that do not give rise to a chargeable gain or allowable loss