Recent developments

These modules are in the process of being reviewed and updated for the 2024-25 tax year, and/or the 2024 financial year. This update is due to be completed by the end of April 2024, but in the meantime, commentary may refer to rules in the 2023-24 tax year and the 2023 financial year.



Chargeable gains for groups

by Paul Davies

Meaning of CG group; intra-group transfers; degrouping charge; transfers of trading stock; roll-over relief within groups

25 mins
Course status: Not yet started
Released in January 2024
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Group relief

by Paul Davies

Meaning of group; group conditions; consortium conditions; manner of giving relief; time limits; anti-avoidance

20 mins
Course status: Not yet started
Released in January 2024
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Group relief: carried forward losses

by Paul Davies

Surrenderable amounts; method of relief; qualifying conditions; group condition; consortium conditions; restrictions

20 mins
Course status: Not yet started
Released in January 2024
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