CGT & Gift Relief Uncovered

Introduction

Gift relief is a capital gains tax deferral relief that is available when your client’s disposal satisfies one of two different conditions. A full explanation of both conditions is covered in this 30-minute webinar.

If you are a practitioner new to advising clients on gift relief, then this session is for you.

What You Will Learn

This webinar will cover the following:

• Gift relief for business assets
• Gift relief for other assets
• The mechanics of gift relief
• Restrictions on gift relief
• Interaction with Business Asset Disposal Relief (‘BADR’)

This webinar was recorded on 13th September 2023