The LTC regime has been with us for 10 years but many of us are still unsure of the rules in some areas. In this webinar we will consider the income tax implications when shareholder changes occur in a LTC.
The webinar will cover a number of income tax issues that arise when the relationship between shareholders in a LTC changes or the company is wound up. Specifically, the webinar covers:
- Ceasing to be a LTC
- Disposal of shares
- De Minimis
- Safe harbour exclusions
- Allocation in the year of disposal.
- Other types of disposal
- Deemed disposals
- Disposal under a relationship property agreement
- Transfer on death of a shareholder
- Three case studies involving property.
The webinar will use examples and case studies to identify and clarify some of the difficulties that are associated with the income tax issues identified.
Upon satisfactory completion of this webinar series you will be able to:
- recognise the income tax issues in dealing with LTC shareholding changes
- apply the law more confidently
- better identify issues to be addressed when LTC shareholding changes.
Total CPD Hours: 1.25 (1 hour + 15 min Q&A)
This course will be suited to intermediate through to advanced accountants in public practice, corporate accountants and anybody involved with LTC clients.
Mike Hadwin, Director, Symmetry Advisory
Mike is a regular presenter for TEO Training for 18 years. You’ll learn from Mike’s 30-plus years of tax experience as a public CA and facilitator. His clear presentation style enables you to quickly understand and apply practical learning concepts to common situations you may face in your role
- 28 October 2021
2:00 pm - 3:15 pm