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