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ACCA TX · Applied Skills

C. Chargeable gains for individuals

Understand how capital gains tax applies to personal asset disposals. You’ll cover computation, exemptions, reliefs, and planning strategies.

  • 36 lessons
  • 4 modules
  • 1.8h of video
Start the first lesson → About the ACCA TX course

The lessons

36 lessons, module by module.

Introduction to capital gains tax

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

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

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

14 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 Illustrations - gift relief 2m
  10. 10 Restriction of gift relief and illustration 3m
  11. 11 Private residence relief 4m
  12. 12 Illustration - PRR 3m
  13. 13 Letting relief and illustration 3m
  14. 14 Comparison between individuals and companies 1m

Questions

About C. Chargeable gains for individuals.

What does the C. Chargeable gains for individuals section cover?

Understand how capital gains tax applies to personal asset disposals. You’ll cover computation, exemptions, reliefs, and planning strategies.

How much video is in this section?

C. Chargeable gains for individuals has 36 video lessons, about 1.8 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Taxation exam?

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

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The full ACCA TX course, every section and lesson, with lifetime access.

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