Course description
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 and interactive session will boost your understanding through worked examples and case studies. It will explore the peculiarities of the detail of CGT including recent cases and developments.
Topics discussed will include part disposals and the benefits of a s242 claim, exemptions and the chattels rules, CGT on shares, advanced aspects of Rollover relief, main residence relief including the changes post April 2020, and much more.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
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
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...