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Module 1
5 lessons
Module 2
6 lessons
Module 3
6 lessons
Module 1
8 lessons
Module 2
9 lessons
Module 3
6 lessons
Module 4
6 lessons
Module 5
5 lessons
Module 6
7 lessons
Module 7
7 lessons
Module 8
3 lessons
Module 9
6 lessons
Module 10
5 lessons
Module 11
5 lessons
Module 1
6 lessons
Module 2
4 lessons
Module 3
5 lessons
Module 4
7 lessons
Module 1
7 lessons
Module 1
7 lessons
Module 2
6 lessons
Module 3
5 lessons
Module 4
5 lessons
Module 5
6 lessons
Module 1
6 lessons
Module 2
6 lessons
Section

C. Chargeable gains for individuals

Understand how capital gains tax applies to personal asset disposals. You’ll cover computation, exemptions, reliefs, and planning strategies.

4 modules 22 lessons

Modules

Module 1

Introduction to capital gains tax

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

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

Module 3

Shares and securities

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 reliefs

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

Choose Your Access Level

Taxation Subject