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Ben Beard
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Decks in this class (26)
Chapter 1: Intro to CGT
Chargeable person disposals exemp...,
Aea cgt calculation and due date
2
cards
Chapter 2 Calculation of Capital Gains
Calculation and enhancement expen...
1
cards
Chapter 3 Entrepreneurs Relief and investors relief
Er operation of the relief and li...,
Er material disposals of business...,
Investors relief
3
cards
Chapter 4 – Relief for Capital Losses
Relief for capital losses
1
cards
Chapter 5 Part Disposals
Part disposals
1
cards
Chapter 6 - Sales of leases
Sales of leases
1
cards
Chapter 7 Grants of Leases
Granting a lease and granting a l...,
Granting a short lease
2
cards
Chapter 8 – Grants of leases Advanced Aspects
Grant of short lease from a short...
1
cards
Chapter 9 Chattels
Wasting and non wasting chattels
1
cards
Chapter 10 Valuation, connected persons and inter-spouse transfers
Valuation rules quoted shares and...,
Connected persons losses on dispo...,
Cgt planning and series of transa...
3
cards
Chapter 11 Shares and securities matching rules
Shares and securities matching rules
1
cards
Chapter 12 Bonus Issues and rights issues
Bonus issues and rights issues
1
cards
Chapter 13 Takeovers
Takeovers share for share exchang...,
Different classes of shares and i...
2
cards
Chapter 14 Gilts and QCBs
Qcbs and gilts,
Cgt treatment of qcbs and gilts q...
2
cards
Chapter 15 Deferred Consideration
Deferred consideration when does ...
1
cards
Chapter 16 CGT and employee share schemes
Cgt and share schemes,
Er on shares acquired from share ...
2
cards
Chapter 17 Gift Relief
Gift relief
1
cards
Chapter 18 Gift relief restrictions
Gift relief restrictions
1
cards
Chapter 19 EIS, SEIS and social enterprise reinvestment relief
Eis reinvestment relief,
Seis reinvestment relief,
Social enterprise reinvestment re...
3
cards
Chapter 20 Gains and losses on EIS/SEIS/Social enterprise and VCT shares
Sale of eis and seis shares,
Sale of social enterprise shares ...,
Sale of vct shares
3
cards
Chapter 21 Principal Private Resident Relief
Ppr relief and its calculation,
Deemed occupation
2
cards
Chapter 22 PPR relief – further aspects
Lettings relief,
More than one residence and spouses
2
cards
Chapter 23 Assets Lost or Destroyed
Calculation of the gain and rollo...,
Negligible value claims
2
cards
Chapter 24 Compensation for assets damaged
Compensation for assets damaged
1
cards
Chapter 25 Foreign Aspects of CGT
Sale of uk and foreign assets,
Non domiciled individuals remitta...,
Disposals of interests in uk land...
5
cards
Chapter 26 Double Tax relief for CGT
Unilateral relief
1
cards
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ATT - CGT
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