Capital Gains Tax- Crucial Issues for the Practitioner

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
• Liquidations and the TAAR
• Purchase of own shares
• Trust matters

Related reliefs include: Entrepreneurs’ Relief, Investors relief and deferral reliefs

• CGT aspects of investment schemes

• Residential Property

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

The content may vary depending on the presenter.