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Module 1
5 lessons
Module 2
4 lessons
Module 1
6 lessons
Module 2
4 lessons
Module 3
9 lessons
Module 4
3 lessons
Module 5
4 lessons
Module 6
6 lessons
Module 7
6 lessons
Module 8
3 lessons
Module 9
3 lessons
Module 10
5 lessons
Module 11
5 lessons
Module 12
5 lessons
Module 13
7 lessons
Module 14
3 lessons
Module 15
7 lessons
Module 16
1 lessons
Module 1
6 lessons
Module 2
4 lessons
Module 3
5 lessons
Module 4
7 lessons
Module 5
10 lessons
Module 6
3 lessons
Module 7
4 lessons
Module 8
3 lessons
Module 1
7 lessons
Module 2
5 lessons
Module 3
6 lessons
Module 4
4 lessons
Module 1
3 lessons
Module 1
7 lessons
Module 2
6 lessons
Module 3
5 lessons
Module 4
5 lessons
Module 5
6 lessons
Module 6
6 lessons
Module 7
5 lessons
Module 8
6 lessons
Module 9
6 lessons
Module 10
4 lessons
Module 11
3 lessons
Module 1
4 lessons
Module 1
6 lessons
Module 2
6 lessons
Module 3
3 lessons
Module 1
5 lessons
Module 2
4 lessons
Module 3
6 lessons
Module 4
3 lessons
Module 5
5 lessons
Section

C. Capital gains tax

Study advanced CGT scenarios including business asset disposals, reliefs, and planning opportunities involving individuals and trusts.

8 modules 42 lessons

Modules

Module 1

Introduction to CGT (TX revision)

6 lessons
The scope of CGT
Exempt assets
CGT computation
Connected persons
Lost, destroyed or damaged assets
Comparison between individuals and companies

Module 2

Wasting and non-wasting chattels (TX revision)

4 lessons
Key terms
Wasting chattels
Non-wasting chattels
Wasting assets

Module 3

Shares and securities (TX revision)

5 lessons
Disposal of shares – valuation
Disposal of shares – share matching rules
Bonus issues and rights issues
Takeovers and reorganisations
Comparisons between individuals and companies

Module 4

CGT relief (TX revision)

7 lessons
Business asset disposal relief
Investors' relief
Rollover relief - part 1
Rollover relief - part 2
Gift relief
Private residence relief
Comparison between individuals and companies

Module 5

CGT computations for ATX

10 lessons
Connected persons
Spouse transfers
Delaying disposals
Small part disposals of land
Disposal of leases and wasting assets
Lost and destroyed assets
Damaged assets
Negligible value claims
Capital losses in year of death
Partnership CGT

Module 6

Shares and securities for ATX

3 lessons
Sale of rights nil paid
Qualifying corporate bonds (QCBs)
Reorganisations and takeovers

Module 7

CGT reliefs for ATX

4 lessons
BADR advanced rules
Incorporation relief
EIS reinvestment relief
SEIS reinvestment relief

Module 8

Overseas aspects of CGT

3 lessons
Basis of assessment
CGT for non-UK residents
Double taxation relief

Choose Your Access Level

Advanced Taxation Subject

Choose Your Access Level

Advanced Taxation Subject