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

When

19 March 2015    
6:15 pm - 7:30 pm

Where

Pump Court Tax Chambers
16 Bedford Row, London, WC1R 4EF

Event Type

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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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