Delaying disposals
You'll learn how to use timing strategies to minimise capital gains tax when disposing of assets. This video covers three key tax planning opportunities: using the annual exempt amount in a new tax year, deferring disposal until a year when you expect lower income to benefit from lower CGT rates, and delaying until
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In this lesson
- 0:00 Delaying disposal for tax planning
- 0:21 Benefits of using annual exempt amount
- 0:47 Lower income year strategy
- 1:22 Business asset disposal relief timing
- 1:50 Deferring CGT payment obligation
- 2:09 Spotting tax planning opportunities in exams
About this lesson
the two-year qualifying period is met for business asset disposal relief. Understanding when to recommend delaying a disposal is essential for Advanced Taxation questions, where you're expected to identify planning opportunities rather than just perform calculations. You'll see how to spot these scenarios in exam questions and advise clients on the most tax-efficient timing for asset sales.
Duration: 2m
Transcript
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