Most practitioners are aware of the various concessions, particularly in relation to SMEs, under the CGT regime. This paper 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.