CPD module: CGT allowable expenditure

This month's exclusive Accountancy Daily CPD module provides a back to basics review of capital gains tax (CGT) allowable expenditure

This module will enable you to:

-          identify the allowable expenditure that can be deducted from disposal proceeds;

-           understand what expenditure is statutorily disallowed;

-          advise on the special rules for part disposals;

-           understand the rebasing rules.

This CPD module takes 15 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 Julie Clift, tax writer at Croner-i

Play the CPD module here.

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