CGT Fundamentals 2026: Overview, CGT Assets & Events
Understand the fundamentals of Capital Gains Tax, from identifying CGT assets and events to applying exemptions and key rules.
Understand the fundamentals of Capital Gains Tax, from identifying CGT assets and events to applying exemptions and key rules.
In this session, we cover:
What is Capital Gains Tax? Legislative framework and who it applies to
Common CGT events (disposals, shares, property, crypto, inheritances)
Exempt assets (pre-1985 assets, personal use assets, certain small-value items)
Residency status and its impact on CGT
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