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Course Overview 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 the chief planning points arising on disposals. The course covers both business and non-business asset sales and concentrates on the computation of thegains arising on such disposals and maximising the available reliefs. The programme should interest anyone dealing with capital disposals whether on the planning or computational side. Course Outline - 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
- 1982 rebasing and indexation reliefs
- Taper relief -statute and computation
- The special treatment of quoted shares
- Maximising roll-over relief
- Hold-over relief -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
- CGT deferral -the revised EIS & VCT regime
- Planning points on business disposals
How to make a booking for the CM9610 course
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