Residency – Part 2: Individuals

Main Themes for Workshop 2

  • Tips and traps once residency is established

Sale of Real Estate

  • Partial CGT Discount

  • Main Residence Exemption

  • Temporary Residency & Inheritances

Residency & Trust Distributions

  • Trust Distributions to Foreign Residents

  • Discretionary Trusts Vs Fixed Trusts

  • Board of Taxation Review

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