Course contents

This course provides a detailed review of CGT & IHT developments that affect General Practice clients.

The contents are drawn from:

  • Changes to Entrepreneurs' relief
  • Changes made in the 2019 and 2020 Budgets and Finance Acts
  • Review of recent CGT cases
  • CGT for companies
  • Treatment of CGT tax losses
  • CGT tax planning opportunities
  • CGT for individuals. Refresher of current IHT rules
  • Maximising reliefs and exemptions
  • Recent IHT developments and cases.
Course type
Capital gains and IHT