Capital gains tax: gift relief – NEW CPD module

This month’s CCH Daily CPD module focuses on identifying when gift relief may be available under the capital gains tax (CGT) regime, while explaining how the relief operates and can be claimed with regards to shares and residence issues 

The module covered the following topics:

  • explain qualifying persons in order to identify the persons who may claim gift relief;
  • identify qualifying assets in order to understand the disposals upon which the relief is available;
  • understand how the relief operates using numerical examples; and
  • understand how to claim the relief as the relief is not automatic and may be withdrawn.

The courses lecturer is Cath Hall MA, FCA, Cath is a professional trainer and is involved with a variety of professional organisations as an examiner and moderator of professional exams, including the ICAEW. Before moving into training, she worked at the corporate tax division of Arthur Andersen from 1990 to 1996.

This CPD module takes 17 minutes to complete and is followed by a short quiz to ensure thorough learning. Any CPD learning is also automatically added to Your CPD Tracker.

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

To subscribe to eCPD go to the Subscriptions page

Accountancy Daily |Published by Croner-i

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