P1308 Some thoughts on Marren v Ingles
Tolley CPD
Some thoughts on Marren v Ingles
Robert Jamieson
Seminar
This Seminar is 23 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Popularity of earn-outs
- 3) Tax consequences of earn-outs (Marren v Ingles)
- 4) Disposal at time of earn-out receipt
- 5) What if the earn-out right is greater than the money received?
- 6) FA 2003 - new ss279A - 279D TCGA 1992
- 7) Illustration - Monty
- 8) Illustration - Mortimer
- 9) In 2022/23
- 10) S279A conditions