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Negative earn-out
Robert Jamieson
Seminar
This seminar is 28 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Earn-outs
- 3) Under Business Asset Taper Relief
- 4) Marren v Ingles
- 5) Second gain when earn out arises
- 6) Business Asset Taper Relief (BATR)
- 7) S138A TCGA 1992
- 8) Changes to CGT
- 9) Example - Tom
- 10) Earn out structured under s138A
- 11) 2015/16
- 12) 2017/18
- 13) Earn out settled in cash on 1 May 2017
- 14) 2017/18
- 15) What if PLC will only pay in kind, not in cash?
- 16) Further improvement
Seminar resources
Download Seminar mp4 videoDownload Seminar mp3 audioDownload Seminar notes pdfSeminar Speaker
Robert Jamieson
Robert Jamieson MA FCA CTA (Fellow) was educated at Fettes and Pembroke College, Cambridge where he studied Moral Sciences, Robert joined Cooper Brothers & Co and qualified as a Chartered Accountant in 1972. He then moved to Financial Training where he ran their specialist tax course and tax consultancy divisions. He passed the ATII examination in 1979 and received his FTII in 1984 for a thesis on family companies.
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