This course is designed for delegates that need a refresher of Capital Gains Tax. There will be a brief overview of basic principles, but the main aim of this course is to highlight the complexities and nuances of CGT.
This seminar will cover the following areas
a. What is a CGT event and when does it occur?
b. Determining Base Cost – special circumstances
c. Determining Proceeds – special circumstances
d. Exclusions
e. Loss Limitations vs roll over relief
f. Problem areas
Investment managers, Financial managers, Auditors, Bookkeepers, Financial accountants, First year SAICA trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Audit managers, Audit partners, and Ethics officers
An entry level understanding of CGT would be helpful
