Overview
Join us for an in-depth review of the significant changes to Capital Acquisitions Tax (CAT) reliefs introduced by recent Finance Acts.
This presentation will explore the changes to capital acquisitions tax agricultural relief and business relief, we’ll dive into a case study on the application of business relief in group scenarios, highlighting the complexities and lack of clear Revenue guidance.
Common issues and pitfalls encountered by advisors will be discussed including the impact of cash and non-trading assets on business relief, share buy backs to finance inheritance tax liabilities, company valuations, interest free loans, including payment of tax as part of a gift.
This session is essential for tax professionals looking to stay ahead of legislative changes and avoid common mistakes.
Key Features/Topics being covered
- CAT business relief
- CAT agricultural relief
- Appeal Commissioner Decisions
- Company Valuations