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1b20 Roll-Over Relief and Depreciating Assets

Tolley CPD

Roll-Over Relief and Depreciating Assets

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Roll-Over Relief and Depreciating Assets
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Roll-Over Relief and Depreciating Assets

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Capital Gains Tax

1b01 Introduction to Capital Gains Tax

1b02 Calculation of Capital Gains

1b03-a Entrepreneurs' Relief And Investors Relief - Part A

1b03-b Entrepreneurs' Relief And Investors Relief - Part B

1b04 Relief for Capital Losses

1b05 Part Disposals

1b06 Sales of Leases

1b07 Grants of Leases

1b08-a Grants of Leases - Advanced Rules - Part A

1b08-b Grants of Leases - Advanced Rules - Part B

1b10-a Valuation, Connected Persons and Inter-Spouse Transfers - Part A

1b10-b Valuation, Connected Persons and Inter-Spouse Transfers - Part A

1b11 Shares and Securities: The Matching Rules

1b12 Bonus Issues and Rights Issues

1b13 - Part B Scrip Issues and Sales of Rights

1b14-a Takeovers - Part A

1b14-b Takeovers - Part B

1b15-a Gilts and QCBs - Part A

1b15-b Gilts and QCBs - Part B

1b16-a Earn Outs and Deferred Consideration - Part A

1b16-b Earn Outs and Deferred Consideration - Part B

1b17-a Options and Other Intangible Assets - Part A

1b17-b Options and Other Intangible Assets - Part B

1b18 Capital Gains Tax and Employee Share Schemes

1b19 Roll-Over Relief

1b20 Roll-Over Relief and Depreciating Assets

1b21 Roll-Over Relief - Further Aspects

1b22 Gift Relief

1b23 Gift Relief - Restrictions

1b24 Gift Relief - Further Aspects

1b25 EIS, SEIS and Social Enterprise Reinvestment relief

1b26 Gains and Losses on EIS, SEIS and VCT Shares

1b27 Principal Private Residence Relief

1b28 PPR Relief - Further Aspects

1b29 Assets Lost or Destroyed

1b30 Compensation for Assets Damaged

1b31-a Foreign Aspects of CGT - Part A

1b31-b Foreign Aspects of CGT - Part B

1b31-c Foreign Aspects of CGT - Part C

1b32-a Foreign Aspects - Special Rules - Part A

1b32-b Foreign Aspects - Special Rules - Part B

1b33 Double Tax Relief for CGT

1b34 Partnership Capital Gains - Basic Principles

1b35 Partnership Capital Gains - Further Aspects

1b36 Partnership Capital Gains - Asset Revaluations

1b37 Stamp Duty on Shares

1b38-a Stamp Duty Land Tax - Part A

1b38-b Stamp Duty Land Tax - Part B

1b38-c Stamp Duty Land Tax - Part C

1b39 SDLT Administration