Back to Basics - Capital Gains Tax

This course is aimed at members of staff who have, or at least in the past have had, a basic understanding of the main concepts of capital gains tax for individuals.  They may have had a break from the profession or have worked in a different area of the profession for a while and need a refresher.

It may be suitable for the following:

• those who have had no practical experience in this area post exam accounting qualification or part qualification
• those who have worked in a different area of the profession for a while and need a refresher
• those who have had had a break from the profession
• those whose main role is routine compliance aspects of personal tax returns who wish to expand their knowledge and skills base

The course is not suitable for those new to the profession or to tax.

Content will include the following:

• Identifying CGT transactions
• Understanding capital gains tax computations
• CGT reliefs
• Payment and administration