COURSE OBJECTIVES: A course providing a comprehensive introduction to the statutory provisions for those who are new to capital gains tax as well as a review of some planning points arising on disposals.
The course covers both business and non-business asset sales and concentrates on the computation of the gains arising on such disposals and maximising the available reliefs.
COURSE CONTENT
- The basis of the CGT charge
- Chargeable occasions and persons
- Residence issues and opportunities?
- Chargeable and exempt assets
- Important reliefs and exemptions
- Elements of the computation
- Consideration
- Deductions
- Incidentals
- The special treatment of quoted shares
- The new entrepreneurs relief
- Maximising roll-over relief
- Hold-over reliefs - problems and possibilities
- Structuring disposals
- Timing and pre-sale actions
- Optimising reliefs
- Alternative sale methods
- Reducing the tax rate
- Planning where and when gains arise
- Planning points on business disposals
WHO SHOULD ATTEND
The programme should interest anyone dealing with capital disposals whether on the planning or computational side.
This course is designed to be run either as an in-house course or as a training pool title only. For more information on how the training pool works please click on the Quorum Training Pool item in the menu on the left of this page.
To enquire about this course please complete the enquiry form or call our in-house course bookings team on 0207 566 8207.