UK capital gains tax on disposal of UK property
Professional Development
Overview
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
Jersey
All times on this page are in the Europe/London timezone.
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