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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