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caroline.philpott@lexisnexis.co.ukP1178 Capital loss relief for loan guarantee
Tolley CPD
Capital loss relief for loan guarantee
Robert Jamieson
Seminar
This Seminar is 30 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) S253 TCGA 1992 says...
- 3) S253 and a loan guarantee
- 4) First Tier Tribunal cases to consider
- 5) Dennis v HMRC (2018)
- 6) Clause 10.3
- 7) HMRC’s action
- 8) Contracts of guarantee – characteristics that apply
- 9) During the enquiry
- 10) Hunt v HMRC
- 11) First Tier Tribunal
- 12) What had Altala actually done?
- 13) The Tribunal’s conclusion
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