1
Type
Speaker
CPD Hours Level
Seminar 3 IntermediateInformation
Accreditation Information
SRA Competency B
'Without question the best tax lecturer I have ever encountered, with MBL or elsewhere'

Introduction

Many common transactions have the potential to fall foul of the transactions in securities legislation, which has been with us since FA 1960. While the rules probably no longer apply to corporation tax payers, the majority of transactions ultimately involve income tax payers to whom they may apply and HMRC's attitude is often unhelpful. This half-day seminar will take you through the legislation and give practical advice on transactions affected and how to deal with them, including getting a pre-transaction clearance from HMRC.

What You Will Learn

  • Introduction
    • Tax avoidance - some background
    • The mischief: why was the legislation introduced
    • Application to income tax
    • Why the rules probably don't apply to corporation tax
  • How the income tax rules work
    • Conditions for the rules to apply
    • Types of transaction affected
    • Specific transactions
    • Quantum of tax advantage
  • The escape clauses
    • Tax avoidance motive
    • Change of ownership test
  • Counteraction of tax advantages
    • Counteraction notices - the process
    • Appeals
  • The FA 2016 anti-phoenixism TAARS
  • Pre-transaction clearances application
    • Contents
    • Disclosure
    • Timing
    • Refusal of clearance

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Seminar | 26.03.2020

Bristol | 2:00pm - 5:15pm


Transactions in Securities - What's the Deal?

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Mar
26
2020
Bristol
2:00pm - 5:15pm
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Prices (ex VAT)
Smart
Plan Information
£108
Season
Ticket Information
£120
Standard
£240
Group bookings
Discounts are available for multiple places and if you have 5 or more people interested in this course and would like to discuss holding it in your area or on an in-house basis then please email us at information@mblseminars.com
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