TXF6 UK

Syllabus E3a-f. Capital Gains And Losses For Companies 4 / 6

a) Compute and explain the treatment of chargeable gains.
b) Explain and compute the indexation allowance available.
c) Explain and compute the treatment of capital losses.
d) Understand the treatment of disposals of shares by companies and apply the identification rules including the same day and nine day matching rules.
e) Explain and apply the pooling provisions.
f) Explain and apply the treatment of bonus issues, rights issues, takeovers and reorganisations. (Corporation Tax Liability)
Capital Gains And Losses For Companies