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Live webinar | ACCA

Capital Gains Tax for Individuals & Owner-Managed Businesses

A practical update on CGT for individuals and owner-managed businesses, covering key reliefs, planning opportunities, recent case law and HMRC focus areas.

Overview

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This session provides a practical review of Capital Gains Tax (CGT) issues affecting individuals and owner-managed businesses (OMBs). It covers the computation of gains, key reliefs, property transactions, and current HMRC challenge areas, with a focus on identifying planning opportunities and avoiding common pitfalls.

Key topics covered:

·       The computation of gains

·       Business asset disposal relief

·       Holdover, incorporation relief and rollover relief

·       Exchanges of interest in land

·       Update on case law and consideration of issues being challenged by HMRC

Ros Martin CTA

Ros 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 enquiry 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.

The webinar handout material will be available on the webinar platform when you log in to view, 15 minutes before the live webinar start.

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

 

Price

Price (excluding VAT) 70 GBP

Location

United Kingdom

Date & time

05 November 2026, 09:30 - 12:30

Enquiries

Email enquiries UKCL@accaglobal.com

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