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.

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