Capital Gains Tax – 2019 Conference



Introduction

This popular annual conference returns to examine a range of important and topical CGT issues ranging from key changes relating to entrepreneurs’ relief and the Finance Act 2019 to the latest on transactions in securities and more.

Chaired by Pete Miller, this conference will appeal to lawyers, accountants and tax advisors who need to keep up to date with the latest topics.

Conference Agenda

This conference will cover the following topics:

9.30am – 10.15am: CGT Update – Gifts and Disposal of Chattels

Jeremy Mindell, Primondell Ltd

This session will explore the latest on gifts and disposal of chattels to include the following:

  • Giving away gifts tax efficiently
  • Use of chattel relief
  • Assets outside CGT
  • Interaction with IHT
  • The trading trap
  • Record keeping

10.15am – 11.00am: Non-Resident CGT and Non Doms – Remittance Issues

Jo Summers, PWT Advice

This session will the latest rules on non-residency, domicile and the remittance issues.

11.15am – 12.00pm: The Family Home

Andy Richens, Office of Tax Simplification

The family home is often the household’s most valuable asset, while the main residence relief from capital gains tax continues to be subject to changes in the annual Budget.

This session will look at the current tax position:

  • Finance Bill 2019-20 changes
    • Final period exemption
    • Letting relief
    • Spouses/civil partners
  • ‘Residence’ and recent tax cases
  • Period of residence
  • Garden homes
  • Nominations
  • UK resident with overseas residence/Non-UK resident with UK residence

12.00pm – 12.45pm: The Latest on Offshore Trusts

Jo Summers, PWT Advice

This session will cover the latest Capital Gains Tax position with offshore trusts.

12.45pm – 1.00pm: Questions on Morning Session

2.00pm – 2.50pm: FA 2019 and Entrepreneurs’ Relief

Pete Miller (Chair), The Miller Partnership

Entrepreneurs’ relief is one of the most important reliefs for CGT purposes, when individuals dispose of certain businesses. This session will cover the latest update in this area as follows:

  • The dilution solution
  • The new personal company rules
  • What is ‘ordinary share capital’
  • Other issues

2.50pm – 3.40pm: Capital Gains Tax – Land & Disposals Update

Andrew Dickson and Caroline Russell, Farrer & Co

This session will provide an update on the changes to CGT and UK land further to the Finance Act 2019 and will also cover:

  • Disposals of shares in property rich holding companies
  • Disposals of UK land by non-residents
  • Update on changes to CGT and UK land further to the Finance Act 2019

3.55pm – 4.45pm: Current Issues with Transactions in Securities

Pete Miller, The Miller Partnership

This session will update you on the last FA 2016 changes, Phoenix TAARs, artificial markets and more.

  • Brief background and the FA 2016 changes
  • Reductions of capital
  • Share exchanges
  • ‘Artificial markets’
  • VC investments
  • TiS and TAAR

4.45pm – Close: Questions & Answers

Dates:

19th November 2019 – London 9:30am – 5:15pm

 

To find out more and to book click here:

http://www.mblseminars.com/Outline/Capital-Gains-Tax—2019-Conference/11053?RemoveLocation=true&RemoveDates=true&RemovePSC=true

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