SBCGT: What is the 90% test and when is it relevant?

October 19th, 2021|Comments Off on SBCGT: What is the 90% test and when is it relevant?

SBCGT: What is the 90% test and when is it relevant? Introduction The basic conditions for small business CGT (SBCGT) relief are as follows: a CGT event happens to a CGT asset of yours; [...]

SBCGT: Passively active or actively passive?

October 19th, 2021|Comments Off on SBCGT: Passively active or actively passive?

What is an ordinary share for ESS/ESOP purposes? Introduction The basic conditions for small business CGT (SBCGT) relief require, among other things, that the relevant CGT asset subject to a CGT event (generally CGT [...]

  • Law 8

SBCGT: What is an active asset?

October 19th, 2021|Comments Off on SBCGT: What is an active asset?

SBCGT: What is an active asset?                                                          [...]

SBCGT active asset reduction: getting tax sheltered amounts out of a company

October 19th, 2021|Comments Off on SBCGT active asset reduction: getting tax sheltered amounts out of a company

SBCGT active asset reduction: getting tax sheltered amounts out of a company Introduction Companies, like other entities, are able to access the small business CGT (SBCGT) concessions, subject to meeting the relevant conditions. Where [...]

SBCGT and discretionary trusts:

October 19th, 2021|Comments Off on SBCGT and discretionary trusts:

SBCGT and discretionary trusts: timing issues and the ‘just before’ requirement Introduction The basic conditions for small business CGT (SBCGT) relief require that certain conditions are met ‘just before’ the relevant CGT event, that [...]

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