Trusts 6: Trusts and CGT events


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The CGT law contains 10 separate events that can cause a capital gain or capital loss to arise in relation to a trust. In this session we will cover the events you are most likely to encounter in practice. It will include a detailed discussion on CGT event E4 which occurs when a beneficiary receives a tax-free amount in relation to their unit or interest in a trust.

Recorded on Friday 26 November2021
Presented by: IFPA

1 CPD Hour