Course contents

The course is designed for accountants needing a refresher on important CGT legislation. The contents include:

    CGT on divorce
  • Current position on spouse CGT transfers
  • Part disposal rules
  • Indexation (where still available)
  • Share disposals: the basics, identifying qualifying costs, claiming tax reliefs, part disposals, order of set-off
  • Use of capital losses
  • Gains on sales of properties
  • Personal possessions / antiques / chattels
  • Exemptions, gifts and reliefs
  • Reporting capital gains to HMRC
  • Key dates for CGT
Course type
Capital gains tax