Capital Gains Tax Refresher

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:

• Administration update
• TAAR – Capital losses
• Computation of gains
• Disposals
• BADR update
• BADR and property used in the business
• PPR
• Gifts
• Roll-over relief