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.
If you're already a subscriber, you can log in to access this CPD module.