B1063 Corporate capital gains changes
Tolley CPD
Corporate capital gains changes
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) Clause 26 - Restriction on indexation relief
- 3) Substantial Shareholding Exemption
- 4) Rollover relief
- 5) Clause 28 - Depreciatory transactions within a group
- 6) Another example but HMRC not interested
- 7) Restriction of capital loss on a depreciatory transaction
- 8) Interaction with SSE rule
- 9) FA 2011
- 10) Example â Christian Holdings plc
- 11) Tax implications
- 12) Reason for change
- 13) Negligible value claims
- 14) Clause 27 - Postponed gains on foreign branch incorporations
- 15) Unintended consequence