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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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