+44 203 3644 500
caroline.philpott@lexisnexis.co.ukP1277 Business issues, CGT and the OTS - Part 1
Tolley CPD
Business issues, CGT and the OTS - Part 1
Robert Jamieson
Seminar
This Seminar is 32 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Deferred sale proceeds
- 3) Fixed proceeds paid over a period of time
- 4) Illustration 1 - Jan
- 5) Unascertainable sale proceeds
- 6) Illustration 2 - Priscilla
- 7) Earn-outs received as shares/ loan notes in acquiring company
- 8) Illustration 3 - Jonathan
- 9) Outcome of the deal
- 10) Gain in 2020/21
- 11) Loan notes redeemed in 2023/24
- 12) What if earn-out had been £600,000 cash received on 1 June 2023?
- 13) Concluding….
- 14) OTS observations
- 15) Referring back to illustration 3 - Jonathan
+44 330 161 1234
customer.services@lexisnexis.co.uk
