CGT for Executors

Recorded on: 23/06/2021


Estates are privileged not to generally pay capital gains tax (CGT) on death because there is a liability to inheritance tax instead. This is under review as a concept by the Office of Tax Simplification. Until any changes are enacted there remain some nasty CGT traps which this course aims to explore and some useful tips to observe.


Participants will:

  • Obtain all relevant information to give appropriate advice on the options available
  • Be clear on who should make a disposal in the administration of an estate
  • Correctly return the disposal to HMRC


  • Returning capital gains in the administration period
  • Position on death
  • Tax losses in year of death
  • Substitution of values for IHT
  • Assets of negligible value
  • The computation
  • Who should make any disposal?
  • Reporting CGT to HMRC
  • Variations and disclaimers
  • Charities as beneficiaries


Watch a two minute preview of the webinar


Members:  £115.00

Non members:  £159.00

Sole practitioner:  £80.00

All prices ex-VAT

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01904 653 550
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