ACCA ATX ^UK Classroom - Syllabus A2e. Disposal Of Movable And Immovable Property ^{6 / 9}

i) Advise on the tax implications of a part disposal, including small part disposals of land

ii) Determine the gain on the disposal of leases and wasting assets

iii) Establish the tax effect of capital sums received in respect of the loss, damage or destruction of an asset

iv) Advise on the tax effect of making negligible value claims

v) Determine when capital gains tax can be paid by instalments and evaluate when this would be advantageous to taxpayers