This course is designed for delegates that need an introduction to Capital Gains Tax. It is not intended to be a comprehensive session but aims to explain the basic principles of CGT. No prior knowledge is required for this course.
1. After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in all situations and environments:
a. To which transactions does the Eighth Schedule apply?
b. What are proceeds?
c. What is Base Cost?
d. A brief understanding of exclusions, roll over relief and loss limitations
a. How does CGT fit into the Income Tax model
b. What is a CGT event and when does it occur?
c. Determining Base Cost
d. Determining Proceeds
e. Exclusions
f. Loss Limitations vs roll over relief
g. Problem areas
Any person who is looking to gain an understanding of Capital Gains Tax would benefit from this course. It would also benefit anyone who is responsible for the tax affairs of an entity to gain an awareness of the areas they may need specialist advice in. Any delegate that is looking to get a refresher on the above topics would also be welcome.
Kindly note that edited recording links will be made available 48 hours after the webinar has taken place to all delegates WHO have registered and attended the webinar. If you are unable to attend the webinar please send us an e mail requesting the recording
Material link: You will only be able to access the material once you are logged-in. The electronic material will be made available 45 minutes before the start of the session. It will be available as a download on the platform, on the right-hand panel on your screen under the option “handouts”
