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Syllabus D2. The basic principles of computing gains and losses
Syllabus D2
The basic principles of computing gains and losses 2 / 6
a) Compute capital gains for individuals.
b) Explain the circumstances when market value may be used for the transfer value
i) bargains not at arms length
ii) gifts.
c) Demonstrate the calculation of market value for quoted shares and securities.
d) Calculate disposals of post 31 March 1982 assets including enhancement expenditure.
e) Explain the use of capital losses for individuals
i) current year
ii) brought forward.
f) Compute the amount of allowable expenditure for a part disposal.