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Latest Capital Gains Tax Lectures

Tolley Tax Tutor December 2025

Tolley Tax Tutor FA 2025 Capital Gains Tax Lectures

1b25 Introduction to Capital Gains Tax
1b25 Calculation of Capital Gains
1b25 Business Asset Disposal Relief and Investors' Relief - Part A
1b25 Business Asset Disposal Relief and Investors' Relief - Part B
1b25 Business Asset Disposal Relief and Investors' Relief - Part C
1b25 Relief for Capital Losses
1b25 Reporting of Gains and Payment of CGT
1b25 Part Disposals
1b25 Sales of Leases
1b25 Grants of Leases
1b25 Grants of Leases - Advanced Aspects
1b25 Grants of Leases - Advanced Aspects
1b25 Chattels
1b25 Valuation Connected Persons and Inter-Spouse Transfers - Part A
1b25 Valuation Connected Persons and Inter-Spouse Transfers - Part B
1b25 Shares and Securities - Matching Rules
1b25 Bonus Issues and Rights Issues
1b25 Scrip Issues and Sales of Rights
1b25 Takeovers and Reorganisations - Part A
1b25 Takeovers and Reorganisations - Part B
1b25 Gilts and QCBs - Part A
1b25 Gilts and QCBs - Part B
1b25 Earn-Outs and Deferred Consideration - Part A
1b25 Earn-Outs and Deferred Consideration - Part B
1b25 Options and Other Intangible Assets - Part A
1b25 Options and Other Intangible Assets - Part B
1b25 CGT and Employee Share Schemes
1b25 Rollover Relief
1b25 Rollover Relief and Depreciating Assets
1b25 Rollover Relief - Further Aspects
1b25 Gift Relief
1b25 Gift Relief - Restrictions
1b25 Gift Relief - Further Aspects and Exchanges of Assets
1b25 EIS and SEIS Reinvestment Relief
1b25 Gains and Losses on EIS/SEIS/VCT Shares
1b25 Private Residence Relief
1b25 PRR - Further Aspects - Part A
1b25 PRR - Further Aspects - Part B
1b25 Assets Lost or Destroyed
1b25 Compensation for Assets Damaged
1b25 Foreign Aspects of CGT - The FIG regime - Part A
1b25 Foreign Aspects of CGT - The FIG regime - Part B
1b25 Foreign Aspects of CGT - Remittances and Rebasing
1b25 Non Resident Capital Gains (NRCG)
1b25 Foreign Aspects of CGT - Miscellaneous Rules
1b25 Double Tax Relief for CGT
1b25 Partnership Capital Gains Basic Principles
1b25 Partnership Capital Gains Further Aspects
1b25 Partnership Capital Gains Asset Revaluations
1b25 Introduction to Anti Avoidance
1b25 Stamp Duty on Shares
1b25 Stamp Duty Land Tax - General Principles - Part A
1b25 Stamp Duty Land Tax - General Principles - Part B
1b25 Stamp Duty Land Tax - General Principles - Part C
1b25 Stamp Duty Land Tax - General Principles - Part D
1b25 Stamp Duty Land Tax - Administration

Tolley Tax Tutor FA 2025 Capital Gains Tax Lectures

Latest Capital Gains Tax Lectures

Tolley Tax Tutor September 2024

Tolley Tax Tutor FA2024 and F(No 2)A 2024 Capital Gains Tax Lectures

1b01 Introduction to Capital Gains Tax
1b02 Calculation of Capital Gains
1b03-a Business Asset Disposal Relief and Investors' Relief
1b03-b Business Asset Disposal Relief and Investors' Relief - Part B
1b03-c Business Asset Disposal Relief and Investors' Relief - Part C
1b04 Reporting of gains and payment of CGT
1b05 Relief for Capital Losses
1b06 Part Disposals
1b07 Sales of Leases
1b08 Grants of Leases
1b09-a Grants of Leases - Advanced Aspects - Part A
1b10 Chattels
1b11-a Valuation, Connected Persons and Inter Spouse Transfers - Part A
1b11-b Valuation, Connected Persons and Inter Spouse Transfers - Part B
1b12 Shares and Securities - Matching Rules
1b13 Bonus Issues and Rights Issues
1b14 Scrip Issues and Sales of Rights
1b15-a Takeovers and Reorganisations - Part A
1b15-b Takeovers and Reorganisations - Part B
1b16-a Gilts and QCBs - Part A
1b16-b Gilts and QCBs - Part B
1b17-a Earn Outs and Deferred Consideration - Part A
1b17-b Earn Outs and Deferred Consideration - Part B
1b18-a Options and Other Intangible Assets - Part A
1b18-b Options and Other Intangible Assets - Part B
1b19 CGT and Employee Share Schemes
1b20 Rollover Relief
1b21 Rollover Relief and Depreciating Assets
1b22 Rollover Relief - Further Aspects
1b23 Gift Relief
1b24 Gift Relief Restrictions
1b25 Gift Relief - Further Aspects and Exchanges of Assets
1b26 EIS and SEIS Reinvestment Relief
1b27 Gains and Losses on EIS/SEIS/VCT Shares
1b28 Private Residence Relief
1b29-a PRR - Further Aspects - Part A
1b29-b PRR - Further Aspects - Part B
1b30 Assets Lost or Destroyed
1b31 Compensation for Assets Damaged
1b32-a Foreign Aspects of CGT - Part A
1b32-b Foreign Aspects of CGT - Part B
1b33-a Foreign Aspects - Special Rules - Part A
1b33-b Foreign Aspects - Special Rules - Part B
1b34 Deemed domicile and rebasing
1b35 Non-doms and relief for capital losses
1b36 Double Tax Relief for CGT
1b37 Partnership Capital Gains - Basic Principles
1b38 Partnership Capital Gains - Further Aspects
1b39 Partnership Capital Gains - Asset Revaluations
1b40 Introduction to Anti Avoidance
1b41 Transactions in securities
1b42 Transfer of assets abroad
1b43 Transactions in land
1b44 Value shifting
1b45 Disclosure of Tax Avoidance Schemes (DOTAS)
1b46 Follower Notices and Accelerated Payment Notices
1b47-a Extracting profits from a company - Part A
1b47-b Extracting profits from a company - Part B
1b47-c Extracting profits from a company - Part C
1b48 Annual tax on enveloped dwellings (ATED)
1b49 Stamp Duty on Shares
1b50-a Stamp Duty Land Tax - General Principles - Part A
1b50-b Stamp Duty Land Tax - General Principles - Part B
1b50-c Stamp Duty Land Tax - General Principles - Part C
1b50-d Stamp Duty Land Tax - General Principles - Part D
1b51 Stamp Duty Land Tax - Administration

Tolley Tax Tutor FA2024 and F(No 2)A 2024 Capital Gains Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

September 2024

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Capital Gains Tax Lectures

Tolley Tax Tutor September 2023

Tolley Tax Tutor FA 2023 and F(No 2)A 2023 Capital Gains Tax Lectures

1b01 Introduction to Capital Gains Tax
1b02 Calculation of Capital Gains
1b03-a Business Asset Disposal Relief And Investors Relief - Part A
1b03-b Business Asset Disposal Relief And Investors Relief - Part B
1b03-c Business Asset Disposal Relief And Investors Relief - Part C
1b04 Reporting of Gains and Payment of CGT
1b05 Relief for Capital Losses
1b06 Part Disposals
1b07 Sales of Leases
1b08 Grants of Leases
1b09-a Grants of Leases Advanced Aspects - Part A
1b09-b Grants of Leases Advanced Aspects - Part B
1b10 Chattels
1b11-a Valuation Connected Persons and Inter Spouse Transfers - Part A
1b11-b Valuation Connected Persons and Inter Spouse Transfers - Part B
1b12 Shares and Securites The Matching Rules
1b13 Bonus Issues and Rights Issues
1b14 Scrip Issues and Sales of Rights
1b15-a Takeovers and Reorganisations - Part A
1b15-b Takeovers and Reorganisations - Part B
1b16-a Gilts and QCBs - Part A
1b16-b Gilts and QCBs - Part B
1b17-a Earn Outs and Deferred Consideration - Part A
1b17-b Earn Outs and Deferred Consideration - Part B
1b18-a Options and Other Intangible Assets - Part A
1b18-b Options and Other Intangible Assets - Part B
1b19 Capital Gains Tax and Employee Share Schemes
1b20 Roll Over Relief
1b21 Roll Over Relief and Depreciating Assets
1b22 Roll-Over Relief Further Aspects
1b23 Gift Relief
1b24 Gift Relief Restrictions
1b25 Gift Relief Further Aspects
1b26 EIS and SEIS Reinvestment Relief
1b27 Gains and Losses on EIS SEIS VCT Shares
1b28 Private Residence Relief
1b29-a PRR Relief Further Aspects - Part A
1b29-b PRR Relief Further Aspects - Part B
1b30 Assets Lost or Destroyed
1b31 Compensation for Assets Damaged
1b32-a Foreign Aspects of CGT - Part A
1b32-b Foreign Aspects of CGT - Part B
1b33-a Foreign Aspects Special Rules - Part A
1b33-b Foreign Aspects Special Rules - Part B
1b34 Deemed domicle and rebasing
1b35 Non-doms and relief for capital losses
1b36 Double Tax Relief for CGT
1b37 Partnership Capital Gains Basic Principles
1b38 Partnership Capital Gains Further Aspects
1b39 Partnership Capital Gains Asset Revaluations
1b40 Introduction to Anti Avoidance
1b41 Transactions in securities
1b42 Transfer of assets abroad
1b43 Transactions in UK land
1b44 Value shifting
1b45 Disclosure of Tax Avoidance Schemes DOTAS
1b46 Follower Notices and Accelerated Payment Notices
1b47-a Extracting profits from a company - Part A
1b47-b Extracting profits from a company - Part B
1b47-c Extracting profits from a company - Part C
1b48 Annual tax on enveloped dwellings ATED
1b49 Stamp Duty on Shares
1b50-a Stamp Duty Land Tax - General Principles - Part A
1b50-b Stamp Duty Land Tax - General Principles - Part B
1b50-c Stamp Duty Land Tax - General Principles - Part C
1b51 Stamp Duty Land Tax - Administration

Tolley Tax Tutor FA 2023 and F(No 2)A 2023 Capital Gains Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

September 2023

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Capital Gains Tax Lectures

Tolley Tax Tutor November 2022

Tolley Tax Tutor FA 2022 Capital Gains Tax Lectures

1b01 Introduction to Capital Gains Tax
1b02 Calculation of Capital Gains
1b03-a Business Asset Disposal Relief And Investors Relief - Part A
1b03-b Business Asset Disposal Relief And Investors Relief - Part B
1b03-c Business Asset Disposal Relief And Investors Relief - Part C
1b04 Relief for Capital Losses
1b05 Reporting of Gains and Payment of CGT
1b06 Part Disposals
1b07 Sales of Leases
1b08 Grants of Leases
1b09-a Grants of Leases Advanced Aspects - Part A
1b09-b Grants of Leases Advanced Aspects - Part B
1b10 Chattels
1b11-a Valuation Connected Persons and Inter Spouse Transfers - Part A
1b11-b Valuation Connected Persons and Inter Spouse Transfers - Part B
1b12 Shares and Securites The Matching Rules
1b13 Bonus Issues and Rights Issues
1b14 Scrip Issues and Sales of Rights
1b15-a Takeovers and Reorganisations - Part A
1b15-b Takeovers and Reorganisations - Part B
1b16-a Gilts and QCBs - Part A
1b16-b Gilts and QCBs - Part B
1b17-a Earn Outs and Deferred Consideration - Part A
1b17-b Earn Outs and Deferred Consideration - Part B
1b18-a Options and Other Intangible Assets - Part A
1b18-b Options and Other Intangible Assets - Part B
1b19 Capital Gains Tax and Employee Share Schemes
1b20 Roll-Over Relief
1b21 Roll-Over Relief and Depreciating Assets
1b22 Roll-Over Relief Further Aspects
1b23 Gift Relief
1b24 Gift Relief Restrictions
1b25 Gift Relief Further Aspects
1b26-a EIS SEIS and Social Enterprise Reinvestment relief - Part A
1b26-b EIS SEIS and Social Enterprise Reinvestment relief - Part B
1b27 Gains and Losses on EIS SEIS Social Enterprise VCT Shares
1b28 Private Residence Relief
1b29 PRR Relief Further Aspects
1b30 Assets Lost or Destroyed
1b31 Compensation for Assets Damaged
1b32-a Foreign Aspects of CGT - Part A
1b32-b Foreign Aspects of CGT - Part B
1b33-a Foreign Aspects Special Rules - Part A
1b33-b Foreign Aspects Special Rules - Part B
1b34 Deemed domicile and rebasing
1b35 Non-doms and relief for capital losses
1b36 Double Tax Relief for CGT
1b37 Partnership Capital Gains Basic Principles
1b38 Partnership Capital Gains Further Aspects
1b39 Partnership Capital Gains Asset Revaluations
1b40 Introduction to Anti Avoidance
1b41 Transactions in securities
1b42 Transfer of assets abroad
1b43 Transactions in UK land
1b44 Value shifting
1b45 Disclosure of Tax Avoidance Schemes DOTAS
1b46 Follower Notices and Accelerated Payment Notices
1b47-a Extracting profits from a company - Part A
1b47-b Extracting profits from a company - Part B
1b47-c Extracting profits from a company - Part C
1b48 Annual tax on enveloped dwellings ATED
1b49 Stamp Duty on Shares
1b50-a Stamp Duty Land Tax - General Principles - Part A
1b50-b Stamp Duty Land Tax - General Principles - Part B
1b50-c Stamp Duty Land Tax - General Principles - Part C
1b51 Stamp Duty Land Tax - Administration

Tolley Tax Tutor FA 2022 Capital Gains Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

November 2022

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Capital Gains Tax Lectures

Tolley Tax Tutor November 2021

Tolley Tax Tutor FA 2021 Capital Gains Tax Lectures

1b01 Introduction to Capital Gains Tax
1b02 Calculation of Capital Gains
1b03-a Business Asset Disposal Relief And Investors Relief - Part A
1b03-b Business Asset Disposal Relief And Investors Relief - Part B
1b03-c Business Asset Disposal Relief And Investors Relief - Part C
1b04 Reporting of Gains and Payment of CGT
1b05 Relief for Capital Losses
1b06 Part Disposals
1b07 Sales of Leases
1b08 Grants of Leases
1b09-a Grants of Leases Advanced Aspects - Part A
1b09-b Grants of Leases Advanced Aspects - Part B
1b10 Chattels
1b11-a Valuation Connected Persons and Inter Spouse Transfers - Part A
1b11-b Valuation Connected Persons and Inter Spouse Transfers - Part B
1b12 Shares and Securites The Matching Rules
1b13 Bonus Issues and Rights Issues
1b14 Scrip Issues and Sales of Rights
1b15-a Takeovers and Reorganisations - Part A
1b15-b Takeovers and Reorganisations - Part B
1b16-a Gilts and QCBs - Part A
1b16-b Gilts and QCBs - Part B
1b17-a Earn Outs and Deferred Consideration - Part A
1b17-b Earn Outs and Deferred Consideration - Part B
1b18-a Options and Other Intangible Assets - Part A
1b18-b Options and Other Intangible Assets - Part B
1b19 Capital Gains Tax and Employee Share Schemes
1b20 Roll Over Relief
1b21 Roll Over Relief and Depreciating Assets
1b22 Roll-Over Relief Further Aspects
1b23 Gift Relief
1b24 Gift Relief Restrictions
1b25 Gift Relief Further Aspects
1b26-a EIS SEIS and Social Enterprise Reinvestment relief - Part A
1b26-b EIS SEIS and Social Enterprise Reinvestment relief - Part B
1b27 Gains and Losses on EIS SEIS Social Enterprise VCT Shares
1b28 Principal Private Residence Relief
1b29 PPR Relief Further Aspects
1b30 Assets Lost or Destroyed
1b31 Compensation for Assets Damaged
1b32-a Foreign Aspects of CGT - Part A
1b32-b Foreign Aspects of CGT - Part B
1b33-a Foreign Aspects Special Rules - Part A
1b33-b Foreign Aspects Special Rules - Part B
1b34 Deemed domicle and rebasing
1b35 Non-doms and relief for capital losses
1b36 Double Tax Relief for CGT
1b37 Partnership Capital Gains Basic Principles
1b38 Partnership Capital Gains Further Aspects
1b39 Partnership Capital Gains Asset Revaluations
1b40 Introduction to Anti Avoidance
1b41 Transactions in securities
1b42 Transfer of assets abroad
1b43 Transactions in UK land
1b44 Value shifting
1b45 Disclosure of Tax Avoidance Schemes DOTAS
1b46 Follower Notices and Accelerated Payment Notices
1b47-a Extracting profits from a company - Part A
1b47-b Extracting profits from a company - Part B
1b47-c Extracting profits from a company - Part C
1b48 Annual tax on enveloped dwellings ATED
1b49 Stamp Duty on Shares
1b50-a Stamp Duty Land Tax - General Principles - Part A
1b50-b Stamp Duty Land Tax - General Principles - Part B
1b50-c Stamp Duty Land Tax - General Principles - Part C
1b51 Stamp Duty Land Tax - Administration

Tolley Tax Tutor FA 2021 Capital Gains Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

November 2021

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Capital Gains Tax Lectures

Tolley Tax Tutor January 2021

Tolley Tax Tutor FA 2020 Capital Gains Tax Lectures

1b01 Introduction to Capital Gains Tax
1b02 Calculation of Capital Gains
1b03-a Business Asset Disposal Relief and Investors Relief - Part A
1b03-b Business Asset Disposal Relief and Investors Relief - Part B
1b03-c Business Asset Disposal Relief and Investors Relief - Part C
1b04 Relief for Capital Losses
1b05 Part Disposals
1b06 Sales of Leases
1b07 Grants of Leases
1b08-a Grants of Leases Advanced Rules - Part A
1b08-b Grants of Leases Advanced Rules - Part B
1b09 Chattels
1b10-a Valuation Connected Persons and Inter Spouse Transfers - Part A
1b10-b Valuation Connected Persons and Inter Spouse Transfers - Part B
1b11 Shares and Securites the Matching Rules
1b12 Bonus Issues and Rights Issues
1b13 Scrip Issues and Sales of Rights
1b14-a Takeovers and Reorganisations - Part A
1b14-b Takeovers and Reorganisations - Part B
1b15-a Gilts and QCBs - Part A
1b15-b Gilts and QCBs - Part B
1b16-a Earn Outs and Deferred Consideration - Part A
1b16-b Earn Outs and Deferred Consideration - Part B
1b17-a Options and Other Intangible Assets - Part A
1b17-b Options and Other Intangible Assets - Part B
1b18 Capital Gains Tax and Employee Share Schemes
1b19 Roll Over Relief
1b20 Roll Over Relief and Depreciating Assets
1b21 Roll-Over Relief Further Aspects
1b22 Gift Relief
1b23 Gift Relief Restrictions
1b24 Gift Relief Further Aspects
1b25 EIS SEIS and Social Enterprise Reinvestment relief
1b26 Gains and Losses on EIS SEIS Social Enterprise VCT Shares
1b27 Principal Private Residence Relief
1b28 PPR Relief Further Aspects
1b29 Assets Lost or Destroyed
1b30 Compensation for Assets Damaged
1b31-a Foreign Aspects of CGT - Part A
1b31-b Foreign Aspects of CGT - Part B
1b32-a Foreign Aspects Special Rules - Part A
1b32-b Foreign Aspects Special Rules - Part B
1b33 Deemed Domicle and Rebasing
1b34 Non-doms and Relief for Capital Losses
1b35 Double Tax Relief for CGT
1b36 Partnership Capital Gains Basic Principles
1b37 Partnership Capital Gains Further Aspects
1b38 Partnership Capital Gains Asset Revaluations
1b39 Introduction to Anti Avoidance
1b40 Transactions in Securities
1b41 Transfer of Assets Abroad
1b42 Transactions in UK Land
1b43 Value Shifting
1b44 Disclosure of Tax Avoidance Schemes DOTAS
1b45 Follower Notices and Accelerated Payment Notices
1b46-a Extracting Profits from a Company - Part A
1b46-b Extracting Profits from a Company - Part B
1b46-c Extracting Profits from a Company - Part C
1b47 Annual Tax on Enveloped Dwellings ATED
1b48-a Reporting of Gains and Payment of CGT - Part A
1b48-b Reporting of Gains and Payment of CGT - Part B
49 Stamp Duty on Shares
50-a Stamp Duty Land Tax - General Principles - Part A
50-b Stamp Duty Land Tax - General Principles - Part B
50-c Stamp Duty Land Tax - General Principles - Part C
51 Stamp Duty Land Tax - Administration

Tolley Tax Tutor FA 2020 Capital Gains Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

January 2021

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Capital Gains Tax Lectures

Tolley Tax Tutor January 2020

Tolley Tax Tutor FA 2019 Capital Gains Tax Lectures

1b01 Introduction to Capital Gains Tax
1b02 Calculation of Capital Gains
1b03-a Entrepreneurs Relief And Investors Relief - Part A
1b03-b Entrepreneurs Relief And Investors Relief - Part B
1b03-c Entrepreneurs Relief And Investors Relief - Part C
1b04 Relief for Capital Losses
1b05 Part Disposals
1b06 Sales of Leases
1b07 Grants of Leases
1b08-a Grants of Leases Advanced Rules - Part A
1b08-b Grants of Leases Advanced Rules - Part B
1b09 Chattels
1b10-a Valuation Connected Persons and Inter Spouse Transfers - Part A
1b10-b Valuation Connected Persons and Inter Spouse Transfers - Part B
1b11 Shares and Securites The Matching Rules
1b12 Bonus Issues and Rights Issues
1b13 Scrip Issues and Sales of Rights
1b14-a Takeovers and Reorganisations - Part A
1b14-b Takeovers and Reorganisations - Part B
1b15-a Gilts and QCBs - Part A
1b15-b Gilts and QCBs - Part B
1b16-a Earn Outs and Deferred Consideration - Part A
1b16-b Earn Outs and Deferred Consideration - Part B
1b17-a Options and Other Intangible Assets - Part A
1b17-b Options and Other Intangible Assets - Part B
1b18 Capital Gains Tax and Employee Share Schemes
1b19 Roll Over Relief
1b20 Roll Over Relief and Depreciating Assets
1b21 Roll-Over Relief Further Aspects
1b22 Gift Relief
1b23 Gift Relief Restrictions
1b24 Gift Relief Further Aspects
1b25 EIS SEIS and Social Enterprise Reinvestment relief
1b26 Gains and Losses on EIS SEIS Social Enterprise VCT Shares
1b27 Principal Private Residence Relief
1b28 PPR Relief Further Aspects
1b29 Assets Lost or Destroyed
1b30 Compensation for Assets Damaged
1b31-a Foreign Aspects of CGT - Part A
1b31-b Foreign Aspects of CGT - Part B
1b32-a Foreign Aspects Special Rules - Part A
1b32-b Foreign Aspects Special Rules - Part B
1b33 Deemed domicle and rebasing
1b34 Non-doms and relief for capital losses
1b35 Double Tax Relief for CGT
1b36 Partnership Capital Gains Basic Principles
1b37 Partnership Capital Gains Further Aspects
1b38 Partnership Capital Gains Asset Revaluations
1b40-a Stamp Duty Land Tax General Principles - Part A
1b40-b Stamp Duty Land Tax General Principles - Part B
1b40-c Stamp Duty Land Tax General Principles - Part C

Tolley Tax Tutor FA 2019 Capital Gains Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

January 2020

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Capital Gains Tax Lectures

Tolley Tax Tutor December 2018

Tolley Tax Tutor FA 2018 Capital Gains Tax Lectures

1b01 Introduction to Capital Gains Tax
1b02 Calculation of Capital Gains
1b03-a Entrepreneurs Relief And Investors Relief - Part A
1b03-b Entrepreneurs Relief And Investors Relief - Part B
1b04 Relief for Capital Losses
1b05 Part Disposals
1b06 Sales of Leases
1b07 Grants of Leases
1b08-a Grants of Leases Advanced Rules - Part A
1b08-b Grants of Leases Advanced Rules - Part B
1b09 Chattels
1b10-a Valuation Connected Persons and Inter Spouse Transfers - Part A
1b10-b Valuation Connected Persons and Inter Spouse Transfers - Part B
1b11 Shares and Securities The Matching Rules
1b12 Bonus Issues and Rights Issues
1b13 Scrip Issues and Sales of Rights
1b14-a Takeovers and Reorganisations - Part A
1b14-b Takeovers and Reorganisations - Part B
1b15-a Gilts and QCBs - Part A
1b15-b Gilts and QCBs - Part B
1b16-a Earn Outs and Deferred Consideration - Part A
1b16-b Earn Outs and Deferred Consideration - Part B
1b17-a Options and Other Intangible Assets - Part A
1b17-b Options and Other Intangible Assets - Part B
1b18 Capital Gains Tax and Employee Share Schemes
1b19 Roll Over Relief
1b20 Roll Over Relief and Depreciating Assets
1b21 Roll-Over Relief Further Aspects
1b22 Gift Relief
1b23 Gift Relief Restrictions
1b24 Gift Relief Further Aspects
1b25 EIS SEIS and Social Enterprise Reinvestment relief
1b26 Gains and Losses on EIS SEIS Social Enterprise VCT Shares
1b27 Principal Private Residence Relief
1b28 PPR Relief Further Aspects
1b29 Assets Lost or Destroyed
1b30 Compensation for Assets Damaged
1b31-a Foreign Aspects of CGT - Part A
1b31-b Foreign Aspects of CGT - Part B
1b32-a Foreign Aspects Special Rules - Part A
1b32-b Foreign Aspects Special Rules - Part B
1b33 Deemed Domicle and Rebasing
1b34 Non-doms and Relief for Capital Losses
1b35 Double Tax Relief for CGT
1b36 Partnership Capital Gains Basic Principles
1b37 Partnership Capital Gains Further Aspects
1b38 Partnership Capital Gains Asset Revaluations
1b39 Stamp Duty on Shares
1b40-a Stamp Duty Land Tax General Principles - Part A
1b40-b Stamp Duty Land Tax General Principles - Part B
1b40-c Stamp Duty Land Tax General Principles - Part C
1b41 Stamp Duty Land Tax Administration

Tolley Tax Tutor FA 2018 Capital Gains Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

December 2018

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Capital Gains Tax Lectures

Tolley Tax Tutor December 2017

Tolley Tax Tutor FA 2017 Capital Gains Tax Lectures

1b01 Introduction to Capital Gains Tax
1b02 Calculation of Capital Gains
1b03-a Entrepreneurs' Relief And Investors Relief - Part A
1b03-b Entrepreneurs' Relief And Investors Relief - Part B
1b04 Relief for Capital Losses
1b05 Part Disposals
1b06 Sales of Leases
1b07 Grants of Leases
1b08-a Grants of Leases - Advanced Rules - Part A
1b08-b Grants of Leases - Advanced Rules - Part B
1b09 Chattels
1b10-a Valuation, Connected Persons and Inter-Spouse Transfers - Part A
1b10-b Valuation, Connected Persons and Inter-Spouse Transfers - Part B
1b11 Shares and Securities: The Matching Rules
1b12 Bonus Issues and Rights Issues
1b13 Scrip Issues and Sales of Rights
1b14-a Takeovers - Part A
1b14-b Takeovers - Part B
1b15-a Gilts and QCBs - Part A
1b15-b Gilts and QCBs - Part B
1b16-a Earn Outs and Deferred Consideration - Part A
1b16-b Earn Outs and Deferred Consideration - Part B
1b17-a Options and Other Intangible Assets - Part A
1b17-b Options and Other Intangible Assets - Part B
1b18 Capital Gains Tax and Employee Share Schemes
1b19 Roll-Over Relief
1b20 Roll-Over Relief and Depreciating Assets
1b21 Roll-Over Relief - Further Aspects
1b22 Gift Relief
1b23 Gift Relief - Restrictions
1b24 Gift Relief - Further Aspects
1b25 EIS, SEIS and Social Enterprise Reinvestment relief
1b26 Gains and Losses on EIS, SEIS and VCT Shares
1b27 Principal Private Residence Relief
1b28 PPR Relief - Further Aspects
1b29 Assets Lost or Destroyed
1b30 Compensation for Assets Damaged
1b31-a Foreign Aspects of CGT - Part A
1b31-b Foreign Aspects of CGT - Part B
1b31-c Foreign Aspects of CGT - Part C
1b32-a Foreign Aspects - Special Rules - Part A
1b32-b Foreign Aspects - Special Rules - Part B
1b33 Double Tax Relief for CGT
1b34 Partnership Capital Gains - Basic Principles
1b35 Partnership Capital Gains - Further Aspects
1b36 Partnership Capital Gains - Asset Revaluations
1b37 Stamp Duty on Shares
1b38-a Stamp Duty Land Tax - Part A
1b38-b Stamp Duty Land Tax - Part B
1b38-c Stamp Duty Land Tax - Part C
1b39 SDLT Administration

Tolley Tax Tutor FA 2017 Capital Gains Tax Lectures

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December 2017

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Latest Capital Gains Tax Lectures

Tolley Tax Tutor February 2017

Capital Gains Tax Lectures

1b01 Introduction to Capital Gains Tax
1b02 Calculation of Capital Gains
1b03-a Entrepreneurs' Relief And Investors Relief - Part A
1b03-b Entrepreneurs' Relief And Investors Relief - Part B
1b04 Relief for Capital Losses
1b05 Part Disposals
1b06 Sales of Leases
1b07 Grants of Leases
1b08-a Grants of Leases - Advanced Rules - Part A
1b08-b Grants of Leases - Advanced Rules - Part B
1b09 Chattels
1b10-a Valuation, Connected Persons and Inter-Spouse Transfers - Part A
1b10-b Valuation, Connected Persons and Inter-Spouse Transfers - Part A
1b11 Shares and Securities: The Matching Rules
1b12 Bonus Issues and Rights Issues
1b13 - Part B Scrip Issues and Sales of Rights
1b14-a Takeovers - Part A
1b14-b Takeovers - Part B
1b15-a Gilts and QCBs - Part A
1b15-b Gilts and QCBs - Part B
1b16-a Earn Outs and Deferred Consideration - Part A
1b16-b Earn Outs and Deferred Consideration - Part B
1b17-a Options and Other Intangible Assets - Part A
1b17-b Options and Other Intangible Assets - Part B
1b18 Capital Gains Tax and Employee Share Schemes
1b19 Roll-Over Relief
1b20 Roll-Over Relief and Depreciating Assets
1b21 Roll-Over Relief - Further Aspects
1b22 Gift Relief
1b23 Gift Relief - Restrictions
1b24 Gift Relief - Further Aspects
1b25 EIS, SEIS and Social Enterprise Reinvestment relief
1b26 Gains and Losses on EIS, SEIS and VCT Shares
1b27 Principal Private Residence Relief
1b28 PPR Relief - Further Aspects
1b29 Assets Lost or Destroyed
1b30 Compensation for Assets Damaged
1b31-a Foreign Aspects of CGT - Part A
1b31-b Foreign Aspects of CGT - Part B
1b31-c Foreign Aspects of CGT - Part C
1b32-a Foreign Aspects - Special Rules - Part A
1b32-b Foreign Aspects - Special Rules - Part B
1b33 Double Tax Relief for CGT
1b34 Partnership Capital Gains - Basic Principles
1b35 Partnership Capital Gains - Further Aspects
1b36 Partnership Capital Gains - Asset Revaluations
1b37 Stamp Duty on Shares
1b38-a Stamp Duty Land Tax - Part A
1b38-b Stamp Duty Land Tax - Part B
1b38-c Stamp Duty Land Tax - Part C
1b39 SDLT Administration

Capital Gains Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

February 2017

The tax tables show taxable rates for this Lecture.

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