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RICHARD CURTIS shines a light on HMRC’s view of the sale of Olympic torches
KEY POINTS
- HMRC press release on the sale of Olympic torches.
- The torch is a chattel but is there a gain?
- The rules on chattels and wasting assets.
- Could the sale really be a trading transaction?
Last year I attended the World Book Night opening event in Trafalgar Square. What a great atmosphere. Hosted by Graham Norton (well OK) there were some wonderful readings but the one that made the most impact on me was Lemn Sissay’s reading of the final stanzas from Ulysses by Alfred Lord Tennyson.
It was read with such amazing vigour and emotion that I was ready to grab that oar and push off (Don’t tempt me – Ed). It was only on returning home that I found Lemn had been chosen as the first Olympic...
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