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Tax Planning for the Family Business

23 November 2009 / Rebecca Cave
Issue: 4233 / Categories: Events
TaxAid conference, 30 October 2009

Speakers quoted

  • Andrew Burgess senior lecturer with Mercia Group Ltd
  • Andrew Gotch founder of Tax Fellowship Consultancy
  • Ros Martin independent tax consultant
  • Philip McNeill: Tax Aid volunteer and trainer

TCGA 1992 s 169Q election

Andrew Burgess emphasised that we must understand the risks associated with the election under TCGA 1992 s 169Q (‘Reorganisations: disapplication of s 127’) to disregard TCGA 1992 s 127 (‘Equation of original shares and new holding’).

That provision operates on a share-for-share exchange on a company takeover so the new shares take the base value of the old shares and there is no disposal for capital gains tax purposes of the...

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