by Stephanie Webber

This Tax Essentials course covers:

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

by Stephanie Webber

This Tax Essentials course covers:

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

by Stephanie Webber

This Tax Essentials course covers:

The use and availability of capital losses for CGT purposes

by Stephanie Webber

This Tax Essentials course covers:

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

by Stephanie Webber

This Tax Essentials course covers:

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

by Stephanie Webber

This Tax Essentials course covers:

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

by Stephanie Webber

This Tax Essentials course covers:

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

by Stephanie Webber

This Tax Essentials course covers:

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