CGT is usually triggered on the transfer of wealth, but some ordinary business transactions can also have CGT consequences. In any restructuring of an organisation, CGT becomes a serious consideration, and lack of planning could result in significant tax liability for the parties. Legislative amendments in recent years and the introduction of anti-avoidance measures have increased the complexity of CGT.
Current issues in CGT include:
In this recording, we take a practical look at selected CGT topics, which will include the following:
After viewing this recording, you will be: