Capital Gains Tax- Crucial Issues for the Practitioner

This course focuses 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: 

  • Identification of chargeable transactions and persons to include:
    • Changes to CGT reporting and payment on residential property
    • Extension of scope on non-UK residents
    • Capital sums and compensation
  • Key business transactions and related reliefs to include:
    • Business asset disposals
    • Disposal of a business
    • Disposal of shares/securities
    • Liquidations and the TAAR
    • Purchase of own shares

Related reliefs include: entrepreneurs’ relief, investors’ relief and deferral reliefs

  • CGT aspects of investment schemes
  • Residential Property
    • Common issues affecting the main residence relief
    • Other residential property
  • Disposals of tangible moveable property
  • Allowable deductions
  • Trusts and CGT matters

The detail above relates to the 2019 course only. The content for 2020 courses may vary.

 

 

CPD Course
New credit option for 2019

Our training courses credits could provide a more flexible payment option. Call 0116 258 1200 to find out more or visit our credits page.


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