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Tolley Tax Tutor FA2024 and F(No 2)A 2024 Capital Gains Tax Lectures

Tolley CPD

Tolley Tax Tutor FA2024 and F(No 2)A 2024 Capital Gains Tax Lectures

Tolley Lecture September 2024

Tolley Tax Tutor FA2024 and F(No 2)A 2024 Capital Gains Tax Lectures Resources</h4>

1b01 Introduction to Capital Gains Tax

1b02 Calculation of Capital Gains

1b03-a Business Asset Disposal Relief and Investors' Relief

1b03-b Business Asset Disposal Relief and Investors' Relief - Part B

1b03-c Business Asset Disposal Relief and Investors' Relief - Part C

1b04 Reporting of gains and payment of CGT

1b05 Relief for Capital Losses

1b06 Part Disposals

1b07 Sales of Leases

1b08 Grants of Leases

1b09-a Grants of Leases - Advanced Aspects - Part A

1b11-a Valuation, Connected Persons and Inter Spouse Transfers - Part A

1b11-b Valuation, Connected Persons and Inter Spouse Transfers - Part B

1b12 Shares and Securities - Matching Rules

1b13 Bonus Issues and Rights Issues

1b14 Scrip Issues and Sales of Rights

1b15-a Takeovers and Reorganisations - Part A

1b15-b Takeovers and Reorganisations - Part B

1b16-a Gilts and QCBs - Part A

1b16-b Gilts and QCBs - Part B

1b17-a Earn Outs and Deferred Consideration - Part A

1b17-b Earn Outs and Deferred Consideration - Part B

1b18-a Options and Other Intangible Assets - Part A

1b18-b Options and Other Intangible Assets - Part B

1b19 CGT and Employee Share Schemes

1b20 Rollover Relief

1b21 Rollover Relief and Depreciating Assets

1b22 Rollover Relief - Further Aspects

1b23 Gift Relief

1b24 Gift Relief Restrictions

1b25 Gift Relief - Further Aspects and Exchanges of Assets

1b26 EIS and SEIS Reinvestment Relief

1b27 Gains and Losses on EIS/SEIS/VCT Shares

1b28 Private Residence Relief

1b29-a PRR - Further Aspects - Part A

1b29-b PRR - Further Aspects - Part B

1b30 Assets Lost or Destroyed

1b31 Compensation for Assets Damaged

1b32-a Foreign Aspects of CGT - Part A

1b32-b Foreign Aspects of CGT - Part B

1b33-a Foreign Aspects - Special Rules - Part A

1b33-b Foreign Aspects - Special Rules - Part B

1b34 Deemed domicile and rebasing

1b35 Non-doms and relief for capital losses

1b36 Double Tax Relief for CGT

1b37 Partnership Capital Gains - Basic Principles

1b38 Partnership Capital Gains - Further Aspects

1b39 Partnership Capital Gains - Asset Revaluations

1b40 Introduction to Anti Avoidance

1b41 Transactions in securities

1b42 Transfer of assets abroad

1b43 Transactions in land

1b44 Value shifting

1b45 Disclosure of Tax Avoidance Schemes (DOTAS)

1b46 Follower Notices and Accelerated Payment Notices

1b47-a Extracting profits from a company - Part A

1b47-b Extracting profits from a company - Part B

1b47-c Extracting profits from a company - Part C

1b48 Annual tax on enveloped dwellings (ATED)

1b49 Stamp Duty on Shares

1b50-a Stamp Duty Land Tax - General Principles - Part A

1b50-b Stamp Duty Land Tax - General Principles - Part B

1b50-c Stamp Duty Land Tax - General Principles - Part C

1b50-d Stamp Duty Land Tax - General Principles - Part D

1b51 Stamp Duty Land Tax - Administration

Tolley Tax Tutor FA2024 and F(No 2)A 2024 Capital Gains Tax Lectures Resources</h4>

Download Lecture tax table PDF

September 2024

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF