Capital Gains Tax
Revised and up to date for 2025/26.This course provides an overview on capital gains tax (CGT) and its complexities. Learn more about this tax and what rates can be charged, and when. You'll also gain an understanding of the associated exemptions, reliefs, CGT self-assessment and the HMRC penalties.
Capital Gains Tax
This course will enable you to
About the course
Capital gains tax (CGT) is a tax charged on the capital gain or profit, made on the disposal of any asset. At first glance, this sounds straightforward. However, there can be a minefield of complexities to navigate through, not to mention numerous compliance obligations to fulfil.
This course provides an overview of what CGT is, and the rates being charged, as well as exemptions, calculations and reliefs. You'll discover the procedures behind CGT self-assessment and how to make sure you are compliant, along with the penalties issued if something goes wrong.
