Capital Gains Tax Planning

Rob Adams is a senior tax manager at Grant Thornton UK LLP, with extensive experience advising individuals and private companies across a range of tax systems including CGT planning. He is a chartered Accountant and Chartered Tax Adviser.

1 Introduction Part A Exemptions 2 Use of exemptions; 3 Residential property Part B Holding and Selling Assets 4 Holding assets tax efficiently; 5 Maximising base cost; 6 Relieving losses; 7 Deferring and staggering gains Part C Tax -Efficient Business Sales 8 The basics of business sales; 9 Share sales; 10 Asset Sales; 11 Corporate groups; 12 Liquidations Part D Gifting and Restructuring 13 Gifts without tax; 14 Incorporations, appropriations and groups; 15 Corporate reconstructions Part E Capital or Income? 16 Trading, investment, land, debt and intangibles; 17 Matters relating to shares Part F The Foreign Dimension 18 Tax planning for non-residents; 19 Domicile