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caroline.philpott@lexisnexis.co.ukP1344 A CGT trust uncertainty resolved
Tolley CPD
A CGT trust uncertainty resolved
Robert Jamieson
Seminar
This Seminar is 25 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) The Quentin Skinner 2015 Settlements v HMRC
- 3) The issue at stake
- 4) Trading company shares held in trust
- 5) Qualifying beneficiary under s.169J TCGA 1992?
- 6) Additional requirements
- 7) Capital gains tax code
- 8) Planning possibility
- 9) Capital Taxes Liaison Group
- 10) Quentin Skinner case
- 11) Four months later...
- 12) Waiting a year to sell the shares
- 13) Sir Launcelot Henderson's conclusion
- 14) The judges' conclusion
- 15) Interesting comments by Sir Launcelot Henderson
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