Recorded Webinar: CGT Events in Practice for Junior Accountants

When considering CGT, tax advisers have a tendency to assume that all disposals give rise to CGT Event A1. In truth, many are not, and the rules and concessions which apply to A1 may apply differently. This presentation will run through some of the lesser known CGT events and explain the rules that apply to them:

• Disposal of a right – is there a gain?
• C2 events for surrender – when does the market value substitution rule apply?
• D1 – grant of rights
• E1, E2 and E5 practically explained
• E4 – non assessable amounts generally, NANE and impact of cash flow boost
• K4 – asset becoming trading stock
• K3 – estate planning and non resident beneficiaries
• Problem solving when more than one CGT event might apply to the same transaction