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Course overview

This short course provides an introduction to Capital Gains Tax (CGT) and is compliant with Irish law up to and including FA 2010. The course contains a briefing module, which has all of the information needed to get up to date with the basics of Capital Gains Tax, and an assessment, designed to help learners test whether they’ve understood the briefing module.

Basics of Capital Gains Tax is a course from Nelson Croom's Financial Briefings series. Financial Briefings courses are designed to give a comprehensive overview of an essential topic.

The course contains one module which covers the following topics:

  • what is Capital Gains Tax?
  • who is liable for CGT?
  • how is CGT calculated?
  • what is disposal?
  • are any disposals exempt?
  • how are losses treated?
  • reliefs from CGT: Principal Private Residence
  • reliefs from CGT: retirement and business
  • reliefs from CGT: marriage and death
  • how does CGT affect shares? (Part one)
  • how does CGT affect shares? (Part two)
  • how does CGT relate to development land?
  • how does CGT treat leases?
  • how is CGT administered?

The course is completed with a 12-question assessment to test your understanding and knowledge of the content. In total, the course takes around one hour to complete.

Key information

  • learn at your own pace
  • help meet your annual CPD requirements
  • develop your own learning needs
  • iPad/Android compatible
  • exclusive member benefit – 10% discount
accountingcpd_new work with leading industry specialists to develop bespoke CPD courses. 

Disclaimer: This course is available for ACCA members, you may need your ACCA membership number to complete your booking. This course and outline is provided by a third-party course provider. All course bookings are subject to the terms and conditions set by the course provider. Please see individual supplier pages for full terms and conditions. ACCA takes no liability for bookings made with third-party supplier.


90 days access 25 GBP (inc. VAT)


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Date: Ongoing
Duration: 1 hour
CPD Units: 1