Recent developments

NEW: To help with your CPD, these modules now contain knowledge tests.



Schemes of reconstruction

by Paul Davies

Meaning of scheme of reconstruction; qualifying conditions; meaning of business

9 mins
Course status: Not started
Released in October 2024
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Reconstructions reliefs

by Paul Davies

The chargeable gains reliefs available in relation to corporate reconstructions

9 mins
Course status: Not started
Released in October 2024
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Statutory demergers

by Paul Davies

Exempt distributions; qualifying circumstances; statutory conditions; chargeable payments

15 mins
Course status: Not started
Released in October 2024
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Share exchanges

by Paul Davies

The capital gains tax treatment of share exchanges

15 mins
Course status: Not started
Released in October 2024
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Purchase of own shares

by Paul Davies

Tax treatment for shareholder; examples; qualifying conditions; relaxation of rules

18 mins
Course status: Not started
Released in October 2024
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Transactions in securities

by Glyn Fullelove

Meaning; relevant person; relevant consideration; income tax advantage; main purpose test; fundamental change of ownership exception; counteraction procedures; HMRC clearance

13 mins
Course status: Not started
Released in October 2024
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