Capital Gains Tax- A Current Perspective/Refresher

This course will provide a refresher of key issues in CGT planning as well as considering the impact of recent changes.

Content is likely to include:

• Review of the fundamentals (chattels, losses etc)
• Key planning issues on Entrepreneurs' Relief
• Other CGT issues on selling shares, such as
  • Share exchanges
  • Loan notes
  • Earn outs
• Rollover and deferral reliefs

• PPR relief