B1108 Negative earn-out
Tolley CPD
Negative earn-out
Robert Jamieson
Seminar
This Seminar is 28 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Earn-outs
- 3) Under Business Asset Taper Relief
- 4) Marren v Ingles
- 5) Second gain when earn out arises
- 6) Business Asset Taper Relief (BATR)
- 7) S138A TCGA 1992
- 8) Changes to CGT
- 9) Example - Tom
- 10) Earn out structured under s138A
- 11) 2015/16
- 12) 2017/18
- 13) Earn out settled in cash on 1 May 2017
- 14) 2017/18
- 15) What if PLC will only pay in kind, not in cash?
- 16) Further improvement