Capital Gains Tax - 2025 Virtual Conference

Introduction

This virtual conference provides a detailed examination of recent developments and practical challenges in Capital Gains Tax including any Budget 2025 changes.

With a focus on both corporate and private client matters, the programme is designed to support legal and tax professionals in identifying planning opportunities, managing risk, and responding to the evolving legal and policy landscape with confidence.

Conference Agenda

This live and interactive 5-hour conference will cover the following:

10am -11am: Disposals - When, What & How?

Philip Ridgway, Barrister and Chartered Tax Adviser, Temple Tax Chambers

Examining what the date of disposal is for CGT looking at conditional contacts, options and other factors which may affect the date tax becomes due.

Key points:

• Ascertaining the date of disposal
• Conditions precedent and subsequent and options
• Recent changes to legislation

The session will allow practitioners to assess whether structuring can influence the date of disposal and what the commercial risks might be.

Morning Break

11:10am -12:10pm: Capital Gains: Key Court Lessons & Emerging Legal Trends

Dilpreet K. Dhanoa, Barrister, Field Court Tax Chambers

This session will explore recent case law shaping the interpretation and application of Capital Gains Tax (CGT), with a focus on lessons emerging from the courts and tribunals (in particular, the cases of Nunn, Lee, Cooke and Centrica). Drawing on real-world disputes, the session will examine how evolving judicial reasoning is influencing key CGT concepts, reliefs, and structuring strategies. Delegates will gain insight into the direction of legal trends and how they might affect both planning and litigation going forward.

Learning Outcomes:

• Gain an understanding of significant recent CGT decisions and their practical implications
• Learn how the courts are approaching key concepts such as beneficial ownership, disposal timing, and relief eligibility
• Be better prepared to anticipate challenges and structure advice in light of current legal trends in CGT litigation

12:10pm -1:10pm: Selling Your Company to an Employee Ownership Trust

Pete Miller, CTA (Fellow) Jerroms Miller Specialist Tax

This session will cover:

• Political background
• Commercial issues
• Relief requirements and disqualifying events
• Other tax issues
• Elephant traps

Break for lunch

2-3pm: Capital Gains Tax Reliefs: Key Updates & Practical Considerations for Legal Teams

Chris Thorpe, Freelance

A focused update and practical reminder on the main Capital Gains Tax (CGT) reliefs: Business Asset Disposal Relief (BADR), Holdover Relief, Rollover Relief, and Private Residence Relief (PPR). It will explore recent developments, clarify technical conditions, and highlight common traps, helping legal teams apply these reliefs with greater confidence in both corporate and private client work.

Learning Outcomes:

• Refresh their knowledge of the rules, restrictions, and planning points across BADR, Holdover, Rollover, and PPR
• Identify where CGT reliefs can be leveraged or challenged in transactional and restructuring scenarios
• Be better equipped to spot risks and opportunities when advising on asset disposals, ownership structures, or property transfers

Afternoon break

3:15-4:15pm: Substantial Shareholding Exemption (SSE) - Corporate Share Disposals & Planning

Philip Ridgway, Barrister and Chartered Tax Adviser, Temple Tax Chambers

Tax-efficient corporate restructuring and how SSE remains key, particularly as individual CGT rates increase, potentially making corporate disposals more attractive.

Key points:

• While SSE hasn’t changed, it remains vital in strategic planning
• Potential policy shifts could affect how companies plan disposals
• Comparison between personal and corporate disposals is now more relevant

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.