UK capital gains tax on disposal of UK property

Professional Development


This course is a further course to UK CGT basics which helps administrators identify when CGT is due when a structure disposes of UK property, and the basics of the calculations.

Suitable For

Delegates who administer offshore structures with UK property.

2 CPD hours
2 hours

Learning Outcomes

Having attended this course, delegates will:

  • Be able to identify when a disposal has taken place
  • Understand the differences between a disposal by an individual, a trust and a company
  • Have an understanding of how a UK property disposal may impact an offshore structure

Course Content

  • Revision of the basics of CGT
  • Residential versus commercial property
  • Enhancement expenditure
  • Part disposals
  • Reporting/ payment dates