By completing this module you will be able to:

• determine the trust’s residence status to decide which CGT rules apply;
• establish whether the settlor charge applies; understand and apply the beneficiary charge; and
• gain an understanding of other CGT charges or anti-avoidance provisions that could apply in particular circumstances.

This CPD module takes 20 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course has been prepared by tax specialist Stephanie Webber, Croner-i.

Play the CPD module here.

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