by Paul Davies

This Tax Essentials course covers:

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

by Paul Davies

This Tax Essentials course covers:

The chargeable gains reliefs available in relation to corporate reconstructions

by Paul Davies

This Tax Essentials course covers:

Exempt distributions; qualifying circumstances; statutory conditions; chargeable payments

by Paul Davies

This Tax Essentials course covers:

The capital gains tax treatment of share exchanges

by Paul Davies

This Tax Essentials course covers:

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

by Glyn Fullelove

This Tax Essentials course covers:

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