CPD module: capital gains tax rules
This month's exclusive Accountancy Daily CPD module provides a refresher course on capital gains tax (CGT) compliance rules
This module will enable you to:
- rates and exemptions, and entitlement to these, and the impact of CGT, together with recent cases;
- disposals of rented flats and houses and the need to file a return and pay CGT on any gain within 60 days, together with potential planning;
- entitlement to business asset disposal relief (BADR) and, in particular, the use of employee ownership trusts; and
- the principal private residence relief (PPR) and the CGT targeted anti-avoidance rule (TAAR).
This CPD module takes 40 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 has been prepared by Tim Palmer, senior tax writer at Croner-i.
Play the CPD module here.
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