Transactions in securities – Problems and issues arising from ss. 681 ITA 2007

Speakers: Andrew Thornhill QC & Edward Waldegrave

  • CIR v Cleary re-visited
  • Interrelation of Conditions A and B in s.685
  • The importance of s.686(2) (Limitation of tax advantage)
  • Rationale of s.686 (Fundamental change of ownership)
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