Capital gains tax computations and leases - CPD module

This month's exclusive Accountancy Daily CPD module focuses on capital gains tax (CGT) and leases.

By completing this module you will be able to:

  • understand when a lease is long or short and the CGT treatment of assignment of a long lease;
  • understand the CGT rules on assignment of a short lease;
  • consider the CGT part disposal rules on the grant of a long lease; and
  • advise on the CGT treatment of a grant of a short lease out of a freehold or long lease and the grant of a short lease out of a short lease.

This CPD module takes 20 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course lecturer is Julie Clift, tax writer at Croner-i.

Play the CPD module here

If you're already a subscriber, you can log in to access this CPD module.