Course description
Capital Gains Tax (‘CGT’) can lead to significant taxes, with gains being charged at up to 28%. However, with some consideration and planning, there are several reliefs which serve to defer, and in some cases exempt CGT altogether.
This 6-part modular webinar presented by expert speaker Megan Saksida will focus on the strategies which can be used for deferring or obtaining relief from CGT, focusing on what is a chargeable asset or person, part disposals and the chattels rules and much more.
The modules are suitable for accountants and tax practitioners who need a refresher and update on these important reliefs.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
Capital Gains Tax (‘CGT’) can lead to significant taxes, with gains being charged at up to 28%. However, with some consideration and planning, there are several reliefs which serve to defer, and in some cases exempt CGT altogether.
This 6-part modular webinar will focus on the strategies which can be used for deferring or obtaining relief from CGT.
The modules are suitable for accountants and tax practitioners who need a refresher and update on these important reliefs.
What You Will Learn
This modular webinar will cover the following:
- Module 1 - On Whom is CGT Charged?
- What is a chargeable person?
- What is a chargeable asset?
- What is a chargeable disposal?
- Module 2 - The CGT Calculation
- When proceeds are used and when market value is used
- What is included in incidental costs of acquisition and disposal
- Enhancement expenditure
- Which rate is used?
- Module 3 - Part Disposals & The Chattels Rules
- A/A+B
- The marginal relief rules for gains
- The marginal relief rules for losses
- Module 4 - Disposing of Shares
- Standard disposals
- Disposals post bonus issues
- Disposals post rights issues
- Module 5 - Reliefs - Part One
- Gift relief
- Rollover relief
- Business asset disposal relief
- Investors relief
- Module 6 - Reliefs - Part Two
- Main residence relief
- Lettings relief
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...