Recent developments

These modules are in the process of being reviewed and updated for the 2024-25 tax year, and/or the 2024 financial year. This update is due to be completed by the end of April 2024, but in the meantime, commentary may refer to rules in the 2023-24 tax year and the 2023 financial year.



Statutory demergers

by Paul Davies

Exempt distributions; qualifying circumstances; statutory conditions; chargeable payments

15 mins
Course status: Not yet started
Released in December 2023
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Reconstructions reliefs

by Paul Davies

The chargeable gains reliefs available in relation to corporate reconstructions

15 mins
Course status: Not yet started
Released in December 2023
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Schemes of reconstruction

by Paul Davies

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

10 mins
Course status: Not yet started
Released in December 2023
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Share exchanges

by Paul Davies

The capital gains tax treatment of share exchanges

15 mins
Course status: Not yet started
Released in December 2023
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Purchase of own shares

by Paul Davies

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

25 mins
Course status: Not yet started
Released in December 2023
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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

20 mins
Course status: Not yet started
Released in December 2023
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