Mastering the fundamentals of Capital/Chargeable Gains Tax.
β±οΈ Length: 3.4 total hours
π₯ 27 students
π January 2026 update
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- Course Overview: This intensive program offers a deep dive into the legislative architecture of Capital Gains Tax (CGT), focusing on the critical distinctions between various types of chargeable assets, ranging from residential property to intangible business goodwill.
- Course Overview: Participants will explore the specific mechanics of “disposals,” learning how the law treats sales, gifts, exchanges, and the total loss or destruction of assets as triggers for tax liability within a fiscal year.
- Course Overview: The curriculum provides a detailed breakdown of the calculation process, including the determination of allowable costs, the application of enhancement expenditure, and the treatment of incidental costs of acquisition and disposal.
- Course Overview: We examine the complex world of tax-efficient exemptions, such as Private Residence Relief (PRR) and the nuances of the “letting relief” rules, which are essential for individuals managing diverse real estate portfolios.
- Course Overview: A significant portion of the course is dedicated to corporate entities, explaining the transition from standard Capital Gains Tax to the calculation of Chargeable Gains within the broader Corporation Tax framework for companies.
- Requirements / Prerequisites: A foundational understanding of general accounting principles and basic numeracy is recommended to follow the complex calculation modules effectively.
- Requirements / Prerequisites: Learners should possess a baseline familiarity with the concept of a “tax year” and the general functions of revenue services (such as HMRC) to contextualize the reporting deadlines.
- Requirements / Prerequisites: No advanced legal or tax background is required, but an interest in financial planning or professional wealth management will help the student grasp the strategic elements of the course.
- Requirements / Prerequisites: Access to a digital spreadsheet tool (like Microsoft Excel or Google Sheets) is highly encouraged for completing the practical calculation exercises provided in the modules.
- Skills Covered / Tools Used: Advanced CGT Calculation Templates: Students will learn to utilize professional-grade spreadsheets to automate the “matching rules” for shares and securities, accounting for Section 104 holdings and the specific 30-day “bed and breakfasting” rules.
- Skills Covered / Tools Used: Valuation Methodologies: Mastery of techniques used to establish “Market Value” in non-arm’s length transactions, particularly when dealing with disposals between connected persons or transfers into a trust.
- Skills Covered / Tools Used: Relief Application Strategies: Development of the skills necessary to identify and apply Business Asset Disposal Relief (formerly Entrepreneurs’ Relief) and Investors’ Relief to significantly reduce the effective tax rate on business sales.
- Skills Covered / Tools Used: Loss Management Techniques: Understanding how to strategically utilize capital losses from current or previous years to offset gains and minimize the net tax burden for the client or organization.
- Skills Covered / Tools Used: Statutory Interpretation: Learning to navigate the latest Finance Acts and tax manuals to stay compliant with the evolving 60-day reporting and payment window for UK residential property disposals.
- Skills Covered / Tools Used: Part-Disposal Formulas: Gaining technical proficiency in applying the A/(A+B) formula to accurately calculate the remaining base cost of assets that are only partially liquidated.
- Benefits / Outcomes: Professional Credibility: Upon completion, learners will possess the technical competence to advise on complex CGT scenarios, making them highly valuable assets to accounting firms and financial consultancies.
- Benefits / Outcomes: Strategic Tax Planning: Students will be able to provide proactive advice on the timing of asset disposals to maximize the use of the Annual Exempt Amount and other available tax thresholds.
- Benefits / Outcomes: Risk Mitigation: Gain the ability to identify potential tax pitfalls in inter-spouse transfers or “gift hold-over” claims, ensuring that all reporting is compliant and avoids costly penalties or interest.
- Benefits / Outcomes: Exam Readiness: The depth of material covered provides an excellent foundation for those preparing for professional certifications such as the ACCA, ACA, or CTA, particularly in the tax-specific modules.
- Benefits / Outcomes: Enhanced Financial Decision-Making: Individuals will learn how to calculate the true “after-tax” return on investments, allowing for more informed capital allocation and wealth preservation strategies.
- Benefits / Outcomes: Future-Proofed Knowledge: With the January 2026 update, students can be confident that they are learning the most current rates, allowances, and legislative nuances relevant to the modern tax landscape.
- PROS: Up-to-Date Content: The course is specifically updated for the January 2026 fiscal environment, ensuring all discussed thresholds and percentages are accurate for the current year.
- PROS: Efficiency: At only 3.4 hours, the course is highly concentrated, stripping away unnecessary fluff to focus exclusively on high-value, actionable tax information.
- PROS: Practical Focus: Unlike purely theoretical courses, this program emphasizes real-world application, providing students with the exact steps needed to file a capital gains report.
- CONS: Highly Specialized Scope: Due to its technical nature, this course may be overly detailed for individuals who only have very simple tax affairs or who do not deal with significant asset disposals.
Learning Tracks: English,Finance & Accounting,Taxes
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