CPD module on capital gains tax (CGT) and leases

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.

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.

Accountancy Daily |Published by Croner-i


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