Most practitioners are aware of the various concessions, particularly in relation to SMEs, under the CGT regime. This presentation identifies some of the issues and practical problems in applying the CGT concessions for practitioners in the middle market, including:
- latest developments in the small business CGT concessions
- de-mergers for private companies
- CGT event K6 and distributing pre-CGT profits
- CGT implications of cloning trusts
- practical problems in applying the CGT discount.