This month's exclusive Accountancy Daily CPD module focuses on the computation of 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.