Tax
Capital Gains for Companies
Calculating Chargeable Gains, Indexation Allowance, and Connected Persons
1 CPD credit on completion
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Certificate on completion
Downloadable resources
Self-paced learning
About This Course
Course Information
This course explains the calculation of capital gains for corporations. It also provides a useful pro-forma to for calculating the gains.
Certificate on Completion
This course is made up of videos, questions and additional reading materials and accounts for 1 unit of CPD. One unit is the equivalent of one hour of learning.
Course Sections
This course is made up of the following sections:
- Basic Principles of Calculating Gains – Video and Quiz
- Additional Reading Materials
What You Will Learn
- Apply the standard proforma for calculating chargeable gains: proceeds, incidental costs, base cost, and enhancement expenditure
- Explain how the indexation allowance adjusts the base cost for inflation up to December 2017
- Identify when market value is used instead of actual proceeds, including gifts and connected person transactions
- Describe the no gain, no loss rule for transfers between spouses and civil partners
- Distinguish between allowable and non-allowable expenditure when computing capital gains for companies
Who This Course Is For
- Accountants preparing corporation tax computations that include capital asset disposals
- Tax professionals who need to refresh the rules on indexation allowance for companies
- Finance staff involved in calculating gains on property, shares, or other capital assets
Prerequisites
- Basic understanding of corporation tax principles
- Familiarity with the concept of capital gains (individual-level knowledge is sufficient)
Frequently Asked Questions
Course Details
CPD Credits1
CertificateYes
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CPD certificate on completion
Downloadable resources
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