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caroline.philpott@lexisnexis.co.ukP1369 Goodwill and s.165 TCGA 1992 relief
Tolley CPD
Goodwill and s.165 TCGA 1992 relief
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) S.165 TCGA 1992
- 3) Qualifying assets
- 4) s.260 TCGA 1992
- 5) What is the restriction?
- 6) Definitions
- 7) Illustration - Eric
- 8) Gain after holdover relief
- 9) Illustration continued
- 10) Critical issue - Goodwill
- 11) CIOT's view
- 12) Further illustrations in the notes
- 13) Capital Taxes Liaison Group
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