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caroline.philpott@lexisnexis.co.ukB1384 Implications of a sale of a newco following a hive-down
Tolley CPD
Implications of a sale of a newco following a hive-down
Malcolm Greenbaum
Seminar
This Seminar is 27 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Potential chargeable gain on disposal of Newco
- 3) Degrouping charges (s.179 TCGA 1992)
- 4) De-grouping charges and intangibles
- 5) Example
- 6) Analysis
- 7) SSE conditions
- 8) Para 15A, Sch 7AC TCGA 1992
- 9) But what If there was no group before?
- 10) Analysis
- 11) Other conditions to use Sch 7AC.15A
- 12) Preservation of trading losses when company changes ownership
- 13) MCINICOT
- 14) HMRC examples – no MCINOCOT
- 15) HMRC examples - MCINOCOT
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