Mastering CGT from the Perspective of an Individual

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 first instalment in the Capital Gains Tax series focuses on the specific CGT consequences that arise in the hands of natural persons.

The webinar unpacks when CGT is triggered, how capital gains and losses are calculated, and how key exclusions, exemptions, and relief measures apply to individuals. Practical attention is given to common real-life transactions such as the disposal of primary residences, sale of shares and personal-use assets, as well as the interaction between income tax and CGT (specifically focusing on how the claiming of home office expenses affects the capital gains or losses arising on the subsequent disposal of a primary residence).

The session is designed to equip accountants and tax practitioners with the confidence to identify CGT events, apply the correct tax treatment, and avoid common pitfalls when advising individual taxpayers. The session also lays a strong foundation for the remaining instalments in the CGT series.

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