Mastering CGT from the Perspective of a Trust and Estate

Capital Gains Tax (CGT) remains one of the most misunderstood and complex areas of South African tax. CPD Campus is presenting a webinar series designed to help professionals master capital gains tax. This third instalment in the Capital Gains Tax series focuses on the specific CGT consequences that arise in transactions involving trusts, as well as the CGT implications triggered on death.

This one-hour webinar focuses on the CGT consequences of disposals to and from trusts, including common scenarios such as the transfer of assets into a trust and distributions of assets by a trust to beneficiaries. The webinar also addresses the CGT implications on the death of a taxpayer, including the deemed disposal of assets, exclusions and rollovers available, and the interaction between CGT and estate duty.

Forming part of a broader CGT series, this webinar is designed for accountants, tax practitioners, trustees, and estate planning professionals who want a clear understanding of CGT in the trust and estate environment, enabling them to advise clients with greater confidence and foresight.

In completing this learning engagement, you will have developed the following professional competencies indicated in the green section below: