Capital Gains Tax Refresher & Update

Course level

Introductory

Delegates

This course will benefit anyone who needs to bring themselves up-to-date on capital gains tax - particularly those who have been away from practice for a few years. This includes both those who may need to give formal advice in this area, such as solicitors and accountants, and those involved in the area of wealth management.

Course content

This one-day course provides a refresher on the fundamentals of CGT and an update on new developments. Typical issues arising are illustrated with examples of computations and basic planning possibilities are discussed.

Learning outcomes include obtaining a greater understanding of:

• Capital gains tax basics
• Capital losses
• Chattels and wasting assets
• Part disposals
• Leases
• Shares and securities (including takeovers, rights issues and bonus issues)
• Deferred consideration and earn-outs
• Main reliefs (Entrepreneurs Relief, replacement of business assets, gift relief, EIS deferral relief, main residence, incorporation)
• Brief overview of key differences for corporate chargeable gains [aspects of chargeable gains specific to companies, including basic group aspects, are covered on the Corporation Tax Refresher and Update and UK Taxation of Groups courses]

"A CPD certificate of completion will be provided by BPP Professional Education Limited upon request, following attendance."

Course Dates

Location	Dates	Time	Availability
Manchester	22 Sep 2020	9:30 AM - 4:30 PM	Spaces	Book Now
London	21 Oct 2020	9:30 AM - 4:30 PM	Spaces	Book Now
London	06 May 2020	9:30 AM - 4:30 PM	Spaces	Book Now
London	06 Oct 2020	9:30 AM - 4:30 PM	Spaces	Book Now