Capital GainsTaxing the gain on disposal rather than the income.Accounting & FinanceA chargeable gain is the disposal proceeds less theacquisition cost and allowable costs.Gain = Proceeds − Cost − Allowable costsAllowable costsAcquisition, enhancement, disposalNot repairs.LossesOffset against gainsGiftsUsually at market valueTHE COMMON MISTAKEDeducting maintenance from the gainOnly enhancement expenditure countsRepairs preserve the asset and are revenue in nature. Only spending thatimproves it is capital and deductible.Educational reference. Rates, annual exemptions and reliefs vary widelyand change often. Not tax advice.Capital Gainslearnposters.com
Capital Gains — printable business wall chart from LearnPosters. Free vector PDF, US Letter and A4.

What’s on the Capital Gains poster

The rule, 3 worked examples, and the mistake everyone makes.

Educational reference. Rates, annual exemptions and reliefs vary widely and change often. Not tax advice.

Questions about the Capital Gains poster

What’s on the Capital Gains (Taxation) poster?
The rule, 3 worked examples, and the mistake everyone makes. A chargeable gain is the disposal proceeds less the acquisition cost and allowable co…; Gain = Proceeds − Cost − Allowable costs; Allowable costs = Acquisition, enhancement, disposal; Losses = Offset against gains; Gifts = Usually at market value; Common mistake: Deducting maintenance from the gain → Only enhancement expenditure co…. Educational reference. Rates, annual exemptions and reliefs vary widely and change often. Not tax advice.
Who is the Capital Gains (Taxation) poster for?
Capital Gains (Taxation) belongs to the Accounting & Finance section rather than to a school year, because business is not something one grade owns. Anyone learning taxation can pin it up — a beginner, a student mid-course, or someone revising years later.
When should you use the Capital Gains (Taxation) poster?
Gain equals proceeds less cost and allowable expenses. Timing and reliefs do the rest. A wall chart earns its place by being glanceable from where the work is happening, so Capital Gains (Taxation) belongs on the wall where that business work actually happens, within glancing distance, rather than filed away.
What other posters go with Capital Gains (Taxation)?
Corporation Tax, Deferred Tax and Direct & Indirect Tax sit alongside Capital Gains (Taxation) in the Accounting & Finance section. Printed together they make a wall rather than a single sheet, which is how a reference set actually gets used.Corporation TaxDeferred TaxDirect & Indirect Tax
Is the Capital Gains (Taxation) poster free to download and print?
Yes. Capital Gains (Taxation) downloads as a free PDF with no account, no email and no watermark, like everything else in the Accounting & Finance section. Print as many copies as you like for a home, a classroom, a library or a tutoring group; reselling the file is the only thing the licence rules out.Read the licence
What size does the Capital Gains (Taxation) poster print at?
Capital Gains (Taxation) is a vector PDF laid out for US Letter, and prints on A4 with Fit to page — the same file, no separate download. Because every mark on it is drawn rather than photographed, it stays sharp enlarged to A3, A2 or A1 at a copy shop. Colour carries emphasis only, so a greyscale print of Capital Gains (Taxation) loses nothing.Printing guide

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