Capital Gains Tax - Understanding the Basics
Whether you are an accountant who wishes to refresh their CGT knowledge or a solicitor who wants to learn about this ubiquitous tax, this introductory level live broadcast session is for you.
The live session will encourage you through worked examples and case studies to understand the key concepts of CGT and will cover recent cases and developments.
What You Will Learn
This interactive course will cover the following:
- The definition of a chargeable person for CGT
- What assets are exempt for CGT?
- Which disposals are chargeable for CGT?
- How inter-spouse transfers are dealt with both during marriage, separation and divorce
- Who are connected parties and the implications of them
- How do the chattel rules work?
- How to treat part disposals of assets
- How lease sales are calculated
- How shares are valued for CGT and how rights issues and bonus issues effect the valuations
Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.