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caroline.philpott@lexisnexis.co.ukP1243 Chargeable event gains
Tolley CPD
Chargeable event gains
Ros Martin
Seminar
This Seminar is 25 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Contributions
- 3) Chargeable events
- 4) Calculation of gain: death, full assignment, full surrender
- 5) Examples
- 6) Examples (cont)
- 7) Part surrenders
- 8) Examples
- 9) Examples
- 10) Full surrender versus partial surrender
- 11) Top slicing relief
- 12) Example
- 13) Issues with top slicing relief
- 13) Deficiency relief
- 14) Example
- 15) Override
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