P1396 Personal tax round up
Tolley CPD
Personal tax round up
Dean Wootten
Seminar
This Seminar is 22 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Directors' payments and RTI returns
- 2) HMRC's argument
- 3) The appeal findings
- 4) Statutory residence tests - exceptional circumstances
- 5) Common ground
- 6) First Tier Tribunal
- 7) Upper Tribunal's decision
- 8) No exemption from High Income Child Benefit Charge
- 9) What happened next?
- 10) First Tier Tribunal findings
- 11) The two later years
- 12) CGT law knowledge lacking
- 13) First Tier Tribunal decision
- 14) Share exchange scheme
- 15) What happened next?
- 16) FTT - Was the exchange part of a scheme or arrangement?
- 17) Was CGT avoidance a main purpose, or one of the main purposes of the transaction?
- 18) Septic tank part of the garden
- 19) First Tier Tribunal findings
- 20) Marital home not the main residence
- 21) On appeal