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TCGA-1992


Share exchange scheme was not the main purpose to avoid CGT
Substantial shareholding exemption not available
Ceinwen Rees and George Apps (Macfarlanes) compare the UK’s carried interest regime to European models.

Thomas Dalby (Gabelle) answers a query on managing the retirement of a senior employee who holds company shares, as well as assets in an EBT.

Chris Morgan (KPMG) provides a round-up of recent developments, including: recent OECD discussion drafts from the BEPS project; discussions on the introduction of a GAAR into the EU Parent-Subsidiary Directive; the CJEU judgment on TCGA 1992 s 13; and updates from Germany and Chile.

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