What is the SQE?
Who is the SQE for?
Costs and fees
Case studies
Dates and locations
Assessment information
The assessment day
Results and resits
Due to inactivity, and for security reasons, you will be automatically logged out of your SQE account in 1 minute.
Press ’continue’ to stay logged in.
The monitoring and maximising diversity survey has been updated. Please return to the survey to reconfirm your answers and complete the new section at the end.
You must do this to remain eligible for the SQE. You will not be able to book your next assessment until you have updated your answers.
A woman does not make any disposals for Capital Gains Tax (CGT) purposes in the 2024/25 tax year. She made £2,000 losses for CGT purposes in the 2023/24 tax year.
Which of the following statements best describes the woman’s CGT position?
A. She can carry forward both her £2,000 losses and her 2024/25 annual exemption indefinitely until she has an opportunity to use them.
B. She can carry forward her £2,000 losses indefinitely until she has an opportunity to use them and can carry forward her 2024/25 annual exemption to 2025/26 only.
C. She can carry forward her £2,000 losses to 2025/26 only and can carry forward her 2024/25 annual exemption indefinitely until she has an opportunity to use it.
D. She can carry forward her £2,000 losses to the 2025/26 tax year only and cannot carry forward her 2024/25 annual exemption at all.
E. She can carry forward her £2,000 losses indefinitely until she has an opportunity to use them and cannot carry forward her 2024/25 annual exemption at all.
E - She can carry forward her £2,000 losses indefinitely until she has an opportunity to use them and cannot carry forward her 2024/25 annual exemption at all.
Create your personal SQE account and book your assessments.
Find out what happens after passing the SQE and admission to the roll of solicitors.