Reporting business gains and losses on disposal
A two-year test that never decides the question on its own, a net gain that may be spread over three years by election and never as of right, and a long-term loss that expires after ten accounting years. Three modules built on a van sold for €11,000 and a shareholding sold at a loss. All the prose is free to read; only the quizzes are sold.
Advanced3 modules24 minModule 1 free to read
2026 rules — verified on September 11, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Classify a gain on disposal as short term or long term
- Apply the depreciation-taken rule to a depreciable asset
- Carry the classification chosen onto the determination schedule
- Decide on spreading, knowing its duration and its effects
- Track the deferred instalments from one year to the next
- Identify the situations where spreading is lost early
- Understand why a long-term loss does not reduce the ordinary result
- Track how it is relieved against later years
- Stop the carry-forward expiring for want of being recorded
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountSeparating short term from long termWhat you will be able to do
- Classify a gain on disposal as short term or long term
- Apply the depreciation-taken rule to a depreciable asset
- Carry the classification chosen onto the determination schedule
- Module 28 minIncluded in the full courseSpreading the net short-term gainWhat you will be able to do
- Decide on spreading, knowing its duration and its effects
- Track the deferred instalments from one year to the next
- Identify the situations where spreading is lost early
- Module 38 minIncluded in the full courseWhat becomes of long-term lossesWhat you will be able to do
- Understand why a long-term loss does not reduce the ordinary result
- Track how it is relieved against later years
- Stop the carry-forward expiring for want of being recorded
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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