1
Type
Speakers
CPD Hours Level
Learn Live expert panelInformation 5 UpdateInformation
Accreditation Information
SRA Competency B

Introduction

This annual conference examines a range of currently topical subjects ranging from BADR to reporting gains in 2022.

Chaired by Pete Miller, with a panel of leading law experts, this virtual conference is an essential event for practitioners dealing with CGT.

What You Will Learn

This conference will cover the following topics:

9.30am - 10.30am: Reporting Gains in 2022

Meg Saksida, Tax Accountant and Trust and Estates Practitioner

  • How gains were historically reported
  • Changes made in 2020 and the problems with these
  • Changes made in 2021
  • Implications for UK resident taxpayers (residential and non residential disposals)
  • Implications for non UK resident taxpayers (residential and non residential disposals)

10.30am - 11.30am: Jointly Owned Assets, Connected Persons and No-gain No-loss Transactions

Meg Saksida

  • How jointly owned asset disposals are dealt with
  • Who is a connected person for CGT and the implications of a disposal to one
  • Losses to connected persons
  • The no-gain no-loss rule and who it applies to
  • The impact of separation and divorce on connected persons and no-gain no-loss rules

Morning break for refreshments

11.45am - 12.45pm: Current Developments with Business Asset Disposal Relief

Pete Miller, The Miller Partnership

  • Brief review of the relief
  • Meaning of ‘activity’: Potter and Assem Allam reviewed
  • Scope of elections under sections 169Q and 169R TCGA 1992
  • What is a material disposal of business assets? Christopher Thompson reviewed

12.45pm - 1.00pm: Questions on Morning Session

Lunch

2.00pm - 3.00pm: CGT & the Family Home

Andy Richens, Tax Consultant

  • Finance Act 2020 changes
    • Final period exemption
    • Lettings relief
    • Spouse/civil partners
    • Delay in taking up residence
  • Meaning of 'residence' and recent tax tribunal cases
  • Gardens/grounds
  • OTS recommendations for simplification
  • Residential property reporting and payment latest

3.00pm - 4.00pm: Selling to an Employee Ownership Trust

Pete Miller

  • Brief background to employee ownership
  • Qualifying conditions
  • Disqualifying events
  • The future

4.00pm - Close: Chair's Closing Summary and Questions & Answers

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.

Book now

Added to basket

Learn Live | 15.11.2022

N/A | 9:30am - 4:00pm


Capital Gains Tax - 2022 Virtual Conference

Checkout
Continue Shopping
Nov
15
2022
 
9:30am - 4:00pm

Add
Prices (ex VAT)
Smart
Plan Information
£280
Season
Ticket Information
£420
Standard
£560
Group bookings
Discounts are available for multiple places. If you have 5 or more people interested in participating in this virtual learning session please email us at group@mblseminars.com for more information.

Related Events