Value Shifting

The value shifting rules in divisions 723, 725 and 727 are too often overlooked. Their application can have implications for future disposals, but of more concern is the potential for an immediate taxing event on certain transactions.

The aim of the value shifting provisions is broadly to ensure tax outcomes cannot be manipulated by the undertaking of non-arm’s length transactions.

Of most importance is understanding when transactions can give rise to immediate taxing events.  In this session we look at the key issues around the direct and indirect value shifting provisions to determine:

• When a direct or indirect value shift occurs
• What the implications are on CGT cost base of relevant assets
• The potential for a taxing event to arise from the value shift

By applying the rules to case studies, we will get a feel for the practical application of the provisions

Learning Outcomes:

• Know when to identify transactions potentially subject to value shifting
• Understand how to calculate the impact on cost base of relevant assets
• Understand how to calculate any gains arising from transactions

Suited to:

• Small to medium corporate groups, particularly involved in inter-generational transfers
• Advisors with small to medium corporate and family groups

This On Demand recording Includes: 

• Recording of the Live Webinar, which can be viewed multiple times, for as long as required 
• Presenters contact details for follow up questions 
• CPD Quiz
• CPD Certificate 
• CPD Report – Logged automatically 
• PowerPoint Presentation
• Verbatim Transcript, with Searchability
• Supporting Documentation