Syllabus D1. The scope of the taxation of capital gains

Syllabus D1

The scope of the taxation of capital gains ^{1 / 6}

a) Define chargeable persons, chargeable disposals and chargeable assets
i) individuals
ii) exempt disposals
iii) exempt assets.
b) Outline the administrative framework for capital gains tax
i) individuals
ii) payment.
c) Outline the basic calculation including the deduction of expenses of purchase and sale.
d) Explain the entitlement to the annual exempt amount.