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caroline.philpott@lexisnexis.co.ukP984 Distributions in a winding up
Tolley CPD
Distributions in a winding up
Robert Jamieson
Seminar
This Seminar is 21 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Members' voluntary liquidation
- 3) TAAR - New s396B ITTOIA 2005
- 4) Objecting to phoenixism
- 5) Who does it apply to?
- 6) Problem with new legislation
- 7) Four conditions to invoke TAAR - taxed as income and not capital
- 8) Example - Mr A
- 9) Example - Mrs B
- 10) Controversial decision
- 11) Example - Mrs C
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