Capital taxes update. 5 December 2023
- Robert Jamieson, Consultant, Mercer & Hole will give an update on capital tax developments over the past year.
Robert Jamieson, Mercer & Hole will give a Capital Taxes Update covering the main developments over the past year. He will discuss CGT on separation and divorce, purchase of own shares: the multiple completion problem, principal private residence relief for CGT – meaning of ‘period of ownership’, a CGT trust uncertainty resolved, goodwill and S165 TCGA 1992 relief, income gifts to fund trusts, planning with related settlements, property settled on a discretionary trust by deed of variation, changes to the geographical scope of certain IHT reliefs and home loan schemes – the most definitive analysis to date.