B1298 Loans to participators and Collins v Addies
Tolley CPD
Loans to participators and Collins v Addies
Robert Jamieson
Seminar
This Seminar is 17 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) S455 CTA 2010
- 3) CTM61602
- 4) High Court decision
- 5) Problem with HMRC's new argument
- 6) Para CTM61602 - example in the notes
- 7) Anti-avoidance provisions - s.464A and s.464C