Introduction to UK capital gains tax

Professional Development


This course is suitable as a starter course for trainee administrators looking to increase their knowledge and anyone hoping to refresh their knowledge of the basics of UK CGT. With the advent of new commercial property legislation for non-residents, this is a good place to start as a reminder of the rules.

Suitable For

This course is suitable for those people who are relatively new to the finance industry, or have worked in finance for a while but need to understand the recent changes to UK capital gains tax.

2 CPD hours
2 hours

Learning Outcomes

Having attended this course, delegates will:

  • Understand the basics of UK CGT
  • Have a basic understanding of who is likely to face a UK CGT charge
  • Perform simple calculations for both UK resident and non-resident vendors

Seminar Content

  • Chargeable persons
  • Assets and occasions of charge
  • CGT computation
  • Calculation of CGT
  • Property gains and how these apply to non-resident vendors
  • Reliefs and exemptions