Recent Developments in Capital Gains Tax - 2021
Duration: 2 hours
Price: R495.00
Recent Developments in Capital Gains Tax - 2021
Presenters : Carmen Westermeyer
Overview
Capital gains tax (CGT) has become a staple of our tax environment. Every taxpayer must deal with CGT issues, and everyone has an interpretation on it. Have you kept up to date? Do you know what has changed in the CGT space in the last few years?
Webinar content
This webinar aims to discuss the legislative changes that have happened in the last few years, as well as the various relevant tax cases that have come before the courts. These cases deal with a variety of different interpretation issues, including the following:
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Timing of disposals:
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When does a disposal take place?
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When can adjustments be made and how should these adjustments be made?
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Trust distributions:
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What are the interpretation issues in paragraph 80 of the Eighth Schedule?
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Unquantified proceeds:
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What is the correct treatment of unquantified proceeds?
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How will a taxpayer’s CGT obligation be impacted when unquantified proceeds are present in a transaction?
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Deemed disposals when a taxpayer’s residence status changes:
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What is the treatment for individual taxpayers?
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What is the treatment for corporate taxpayers?
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Who should attend?
Tax practitioners, tax managers and financial managers.
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