P1057 Consultation on non-residents CGT charge on immovable property
Tolley CPD
Consultation on non-residents CGT charge on immovable property
Kevin Read
Seminar
This Seminar is 18 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Indirect disposals
- 3) Direct disposals
- 4) Rates, etc.
- 5) Indirect disposals
- 6) Indirect disposals
- 7) Related parties
- 8) The property richness test
- 9) Property deriving its value from land
- 10) Example - NRC SARL holds 100% of the share capital in Corporation 1 (C1)
- 11) Example - NRC SARL holds 25% of the share capital in Corporation 2 (C2)
- 12) Example - C2 (cont.)
- 13)SSE
- 14) Compliance
- 15) Compliance indirect disposals
- 16) Other matters covered in the consultation