Capital Gains Tax – update and refresher

This event was recorded on 3 Dec 2025

Overview

There have been a number of changes to capital gains tax recently and it is easy to overlook the complexity of this tax as many practitioners do not deal with transactions on a regular basis. We will consider recent changes and planning opportunities arising.

Key features:

• The recent changes relating to CGT
• Business asset disposal relief – a review of basics and the challenges being made by HMRC
• Private residence relief
• Holdover relief and rollover relief
• CGT issues on sale of business including different types of consideration
• Case law update

Ros Martin

Ros Martin CTA is a consultant and lecturer covering all aspects of direct tax and Stamp Duty Land Tax. She was an Inland Revenue fully trained Inspector until 2000 when she left to become a consultant advising on tax planning for large and small businesses and individuals as well as dealing with full and aspect inquiry work.

Her clients are mainly small and medium-sized accountants and the consultancy work gives a particular opportunity to understand the key issues of concerns for such professionals and consider the practical aspects of the application of legislation

3 CPD units

ACCA members can use this learning to meet their CPD requirements provided it is relevant to their career. If the event contributes to general knowledge and skills, it should be recorded as non-verifiable CPD. If the learning can be applied in the workplace, it will contribute to verifiable CPD.

1 hour of learning = 1 unit of CPD.

The webinar handout material will be available on the webinar platform when you log in to view the session.

If you wish to view or download handout materials, before starting the webinar, they will also be available through your document library on https://events.accaglobal.com

This event is organised by ACCA UK Continuous Learning Team.

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