P985-01 New challenge to entrepreneurs relief on own share purchase
Tolley CPD
New challenge to entrepreneurs relief on own share purchase
Robert Jamieson
Seminar
This Seminar is 16 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Nowadays
- 3) Purchase of own shares - normal treatment
- 4) Conditions for CGT treatment
- 5) Example
- 6) Substantial reduction test
- 7) Substantial reduction test
- 8) Formal clearance procedure
- 9) Insufficient financial resources (Multiple completion contract)