Type Speaker CPD Hours Level
3 IntermediateInformation
Accreditation Information
SRA Competency B


Many common transactions have the potential to fall foul of the transactions in securities legislation, which has been with us since FA 1960. There has been a renewed focus on counteraction since 2010, as well as changes to the legislation in 2001 and 2016. This practical 3 hour live broadcast session will take you through the current form of the legislation and explain what transactions are being challenged by HMRC and why.

What You Will Learn

This live and interactive broadcast will cover the following:

  • Introduction
    • Tax avoidance background
    • The mischief: why was the legislation introduced
    • Application to income tax
  • How the income tax rules work
    • Conditions for the rules to apply
    • Types of transaction affected
    • Quantum of tax advantage
  • The escape clauses
    • Tax avoidance motive
    • Change of ownership test
  • Problem areas
    • Management buy-outs
    • Reductions of capital
    • Share exchanges followed by reductions of capital
    • Use of EBTs as a ‘market’ for shares
  • Counteraction of tax advantages
  • Interaction with anti-phoenix TAAR

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.

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Learn Live | 25.09.2020

Online | 1:00pm - 4:00pm

Anti-Avoidance & Transactions in Securities - Don’t Get Caught Out

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1:00pm - 4:00pm

Prices (ex VAT)
Plan Information
Ticket Information
Individual licence
Group bookings
Discounts are available for multiple places. If you have 5 or more people interested in participating in this virtual learning session please email us at information@mblseminars.com for more information.

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