When does succession trigger CGT?
Transfer of shares through inheritance or gift can be a taxable event under the new rules.
The 2-year look-back
Transfers within a short period around the introduction of the new rules may be reassessed.
Protecting your family
Why a documented valuation now shields heirs from inflated tax bases later.
Estate planning meets tax planning
Brief overview of how the snapshot helps succession planning.
Related: Substantial Participation · Normal Gains · Safe-Harbour · Holding Structures · Full Calculator