16 March 2022
5:30 PM - 7:00 PM
1.00 CPD hour
This practical and interactive session will seek to extract and explore the key principles of revenue vs capital for both gains and losses.
Using practical examples, the case study-based discussion will delve into:
- The grey areas of mere capital realisation versus profit making, undertaking versus “business” in the context of property and similar ventures
- Issues of trading stock versus assets held for profit making
- Considerations of size of operation and/or taxpayer and whether the type of entity and ownership or business relationships are relevant.
Speakers
Christina Leong, Deloitte
Julia Pritchard