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Capital Gains Tax Course

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Capital Gains Tax Course

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Key takeaways

  • Explore the fundamentals of Capital Gains Tax (CGT), including tax rates, exempt assets and what qualifies as a chargeable disposal.
  • Review the requirements of reporting Chargeable Gains to the HMRC.
  • Gain a clearer understanding of basic principles of the CGT regime.
  • March 2025
  • 94mins
  • structured CPD
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Investment and tax

Capital Gains Tax Course

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Course Lessons

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structured CPD

Introduction to Capital Gains Tax (CGT)

In this module, we will explore the fundamentals of Capital Gains Tax (CGT), including tax rates, exempt assets and what qualifies as a chargeable disposal.
1
2025-03-11 08:53:37
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structured CPD

Calculating Capital Gains Tax (CGT)

In this module, we will begin with the fundamentals of Capital Gains Tax (CGT) calculations before introducing the Partial Disposal formula and principles of Share Matching.
3
2025-03-11 08:53:31
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Applying Allowable Capital Losses

In this module, we will explore how Capital Losses are applied in the Capital Gains Tax (CGT) calculation, examine the rules governing their timing, and analyse the impact of losses involving connected persons.
4
2025-03-11 08:53:27
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Capital Gains Tax (CGT) and Share Identification rules

In this module, we will take an in-depth look at the Share Identification Rules, focusing on the impact of timing when selling and repurchasing of shares/Units held in collective investment vehicles.
5
2025-03-11 08:53:21
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Personal Chattels

In this module, we will explore the key differences between Wasting and Non-Wasting Personal Chattels and examine the nuances of calculating Capital Gains and Losses on the disposal of Non-Wasting Personal Chattels.
6
2025-03-11 08:53:14
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Capital Gains Tax (CGT) Rates and Application

In this module, we will recap of the tax rates appliable to chargeable disposals before exploring how Capital Gains Tax (CGT) taxation rates interact with the UK Income Tax regime.
2
2025-02-14 08:13:16
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© 2025 Columbia Threadneedle Investments. Threadneedle Asset Management Limited, No. 573204 and/or Columbia Threadneedle Management Limited, No. 517895, both registered in England and Wales and authorised and regulated in the UK by the Financial Conduct Authority.

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