Capital Gains Tax for Accountants - An Advanced Guide

Introduction

Capital gains tax is an ever changing feature of the tax landscape in the UK.

If you are an accountant who wishes to advance your knowledge of this ubiquitous tax, this advanced level live broadcast session is for you.

The live session will boost your understanding through worked examples and case studies to understand the peculiarities of the detail of CGT including covering recent cases and developments.

What You Will Learn

This live and interactive session will cover the following:

• Part disposals and specific rules and the benefits of a s242 claim
• Exemptions and the chattels rules
• Valuation of assets and the G34 process
• Series of transactions and the ‘sets’ rule
• CGT on shares including takeovers, bonus and rights issues
• Advanced aspects of Rollover relief, including depreciating assets
• CGT on EIS, SEIS and Social Enterprise
• How shares are valued for CGT and how rights issues and bonus issues effect the valuations
• Main residence relief including the changes post April 2020

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.