Course contents

The course is a workshop and 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

Kevin Read's course on 26 September in Preston will cover:Deductible expenses when calculating gains or losses - Capital losses - Entrepreneurs’ relief: Qualifying shareholdings, Associated disposals, New elections where shareholding diluted below 5% - Investors’ relief - Incorporation - Negligible value claimsStriking off a company & Liquidations - Gifts of family company shares: Availability of gift relief & Protecting entrepreneurs’ relief ¬- Only or Main Residence (OMR) Relief: Deemed occupation rules, Letting relief, Planned changes from April 2020 ¬- Quoted shares: Matching rules, Corporate transactions, Scrip dividends, rights issues - Chattels and antiques etc. - Capital losses ¬- Holdover and rollover relief refresher

Course type
Capital gains tax