Look Through Companies 2025 — Changes in Shareholding and Cessation (live webinar)

The LTC regime has been with us for over 14 years, but many are still unsure of the rules around entering and exiting it. In this webinar we will consider the income tax implications when ownership changes occur in an LTC. 

Specifically, this webinar covers:

• Ceasing to be an LTC
• Disposal of shares
• De Minimis
• Safe harbour exclusions
• Allocation in the year of disposal
• Other types of disposal
• Deemed disposals
• Disposal under a relationship property agreement
• Transfer on death of a shareholder

The webinar will use examples to identify and clarify some of the difficulties that are associated with the income tax issues.

Upon satisfactory completion of this activity, you will be able to:

• clearly understand the income tax issues that arise when dealing with LTC shareholding changes
• apply the law with more confidence
• address the issues around LTC shareholding changes

This course will be suited to:

• intermediate through to advanced accountants in public practice
• corporate accountants
• anybody involved with LTC clients.

Duration: 1.00 CPD hours (approx. 55 mins content + 5 mins Q&A)

PRESENTER

Mike Hadwin, Director, Symmetry Advisory
Mike has been a regular presenter for TEO Training. You’ll learn from Mike’s 40-plus years of tax experience as a public CA and facilitator. His clear presentation style enables you to quickly understand and apply practical learning concepts to common situations you may face in your role.