by Tim Palmer

• Rates and allowances
• Main residence relief
• BADR
• 60-day pay and file/TAAR

by Tim Palmer

• Conditions
• Circumstances
• Impact on shareholders
• Defending against the TAAR

by Tim Palmer

• Introduction
• CGT and the 60-day regime
• Reporting
• Examples and planning

by Keith Gordon

• Key facts
• Personal companies
• Careless conduct
• Suspension rules

by Keith Gordon

• CGT exemption
• Difficulties
• Case facts
• Case law

by Tim Palmer

• Exemptions, rates and scope
• 60-day pay and file
• Main residence relief/BADR
• TAAR

by Keith Gordon

• BADR
• 5% condition
• Rectification
• Decision

by Keith Gordon

• Main residence relief
• Typical situations
• Demolition and replacement
• The UT decision

by Graeme Connell

• Introduction
• Assignment of leases
• Grant of leases
• Other issues

by Stephanie Webber

• Conditions
• Operation
• Planning opportunities
• Potential pitfalls

by Tim Palmer

• Rates and annual exemption
• 60-day pay and file regime
• BADR
• Other issues

by Peter Rayney

• 5% ownership test
• Economic ownership tests
• Trading company test
• Incorporation extension rule

by Tim Palmer

• Impact
• Objective
• When it applies
• Considerations

by Tim Palmer

• Basic rules
• Submitting returns/reporting
• Other issues
• Penalties

by Stephanie Webber

by Stephanie Webber

• Recent case law
• Is there a loss?
• How much is the loss?
• Is it allowable?

by Julie Clift

• Allowable
• Disallowed
• Part disposals
• Rebasing

by Stephanie Webber

• Deferred consideration
• Different tax treatment
• Special treatment

by Stephanie Webber

• The conditions
• Operation of relief
• CGT planning
• Potential pitfalls

by Stephanie Webber

• Identify when
• Apply the rules
• Identify and apply
• Understand

by Stephanie Webber

• Understanding options
• CGT treatment
• Identifying market value
• Anti-avoidance rules

by Julie Clift

• Assignment of long lease
• Assignment of short lease
• Grant of long lease
• Grant of short lease