Anti-Phoenix Rules - HMRC Rules Clarified
The 2016 rules targeting Phoenix arrangements have caused a great deal of uncertainty due to their deliberately wide-ranging nature.
This is not helped by HMRC’s less than helpful guidance.
In this live broadcast session we will look at the details of the legislation, what it means and what it doesn’t mean, as well as the practical experiences arising since the legislation came into force.
What You Will Learn
This live and interactive session will cover the following:
- What is Phoenixing and why does it matter?
- How the legislation works
- Overview of the conditions
- Same or similar trade or activity
- Meaning of involvement
- Tax avoidance motive
- Excluded transactions
- Spotlight 47
- Interaction with transactions in securities rules
Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.