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ACCA ATX · Strategic Professional

C. Capital gains tax

Study advanced CGT scenarios including business asset disposals, reliefs, and planning opportunities involving individuals and trusts.

  • 79 lessons
  • 8 modules
  • 4.2h of video
Start the first lesson → About the ACCA ATX course

The lessons

79 lessons, module by module.

Introduction to CGT (TX revision)

9 lessons
  1. 1 The scope of CGT 3m
  2. 2 Exempt assets 2m
  3. 3 CGT computation 3m
  4. 4 Illustration - CGT computation 1m
  5. 5 Capital losses and illustration 4m
  6. 6 Part disposals and illustration 3m
  7. 7 Connected persons 3m
  8. 8 Lost, destroyed or damaged assets 4m
  9. 9 Comparison between individuals and companies 1m

Wasting and non-wasting chattels (TX revision)

5 lessons
  1. 1 Key terms 1m
  2. 2 Wasting chattels 2m
  3. 3 Non-wasting chattels 3m
  4. 4 Illustrations - £6,000 rule 4m
  5. 5 Wasting assets 2m

Shares and securities (TX revision)

8 lessons
  1. 1 Disposal of shares - valuation 2m
  2. 2 Disposal of shares - share matching rules 3m
  3. 3 Illustrations - share matching rules 5m
  4. 4 Bonus issues and rights issues 2m
  5. 5 Illustrations - bonus issues and rights issues 5m
  6. 6 Takeovers and reorganisations 6m
  7. 7 Illustration - takeovers 5m
  8. 8 Comparison between individuals and companies 0

CGT reliefs (TX revision)

13 lessons
  1. 1 Business assets disposal relief 3m
  2. 2 Illustrations - BADR 5m
  3. 3 Investors' relief 2m
  4. 4 Illustration - investors' relief 4m
  5. 5 Rollover relief 3m
  6. 6 Illustrations - rollover relief 3m
  7. 7 Depreciating assets and illustration 3m
  8. 8 Gift relief 3m
  9. 9 Restriction of gift relief and illustration 3m
  10. 10 Private residence relief 4m
  11. 11 Illustration - PRR 3m
  12. 12 Letting relief and illustration 3m
  13. 13 Comparison between individuals and companies 1m

CGT computations for ATX

16 lessons
  1. 1 Connected persons 4m
  2. 2 Spouse transfers 2m
  3. 3 Spouse transfer illustration 4m
  4. 4 Delaying disposals 2m
  5. 5 Small part disposals of land 1m
  6. 6 Illustration - small part disposals of land 5m
  7. 7 Wasting assets and illustration 2m
  8. 8 Sale of a lease 1m
  9. 9 Illustration - sale of a lease 1 2m
  10. 10 Length of lease calculation 1m
  11. 11 Illustration - sale of a lease 2 2m
  12. 12 Lost and destroyed assets 8m
  13. 13 Damaged assets 4m
  14. 14 Negligible value claims 2m
  15. 15 Capital losses in year of death 1m
  16. 16 Partnership CGT 3m

Shares and securities for ATX

9 lessons
  1. 1 Introduction and sale of rights nil paid 4m
  2. 2 Illustration - sale of rights 5m
  3. 3 Qualifying corporate bonds (QCBs) 1m
  4. 4 Reorganisations and takeovers 4m
  5. 5 Illustration - takeover 1 5m
  6. 6 Cash and QCB consideration 3m
  7. 7 Illustration - takeover 2 5m
  8. 8 Disapply paper for paper, QCBs and BADR 3m
  9. 9 Illustration - disapplication of paper for paper 6m

CGT reliefs for ATX

12 lessons
  1. 1 BADR advanced rules 4m
  2. 2 Illustration - BADR 4m
  3. 3 Incorporation relief 7m
  4. 4 Illustration - incorporation relief 5m
  5. 5 Interaction of BADR and incorporation relief 2m
  6. 6 Illustration - BADR and incorporation relief 6m
  7. 7 Gift relief 1m
  8. 8 Illustration - gift relief 2m
  9. 9 EIS reinvestment relief 3m
  10. 10 EIS reinvestment relief illustration 2m
  11. 11 SEIS reinvestment relief 3m
  12. 12 SEIS reinvestment relief illustration 5m

Overseas aspects of CGT

7 lessons
  1. 1 Basis of assessment 1m
  2. 2 Temporary non-resident 3m
  3. 3 Illustration - temporary non-resident 3m
  4. 4 Disposal of UK land by non-UK residents and illustration 3m
  5. 5 Non-UK residents - further aspects 5m
  6. 6 The FIG regime and illustration 6m
  7. 7 DTR and illustration 3m

Questions

About C. Capital gains tax.

What does the C. Capital gains tax section cover?

Study advanced CGT scenarios including business asset disposals, reliefs, and planning opportunities involving individuals and trusts.

How much video is in this section?

C. Capital gains tax has 79 video lessons, about 4.2 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Advanced Taxation exam?

Yes. The content in this section is assessed in the Advanced Taxation ACCA exam.

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