Capital Gains Tax - Critical Areas and Developments

This course focusses on common transaction scenarios facing the busy practitioner and considers the capital gains tax issues arising so that planning opportunities can be maximised and pitfalls avoided. It is particularly important to ensure that all available reliefs are considered and conditions secured. Recent developments and tax cases are included.

Content is likely to include:

• Selected areas to watch on CGT fundamentals and points of interest
• Key business transactions and related reliefs to include:
• Business asset disposals
  • Disposal of a business
  • Disposal of shares/ securities - forms of consideration

Related reliefs include: Business Asset Disposal Relief and deferral reliefs

• Residential Property
  • Changes to CGT reporting and payment on residential property
  • Common issues affecting the main residence relief
  • Other residential property issues