haku: @author Rayney, P. / yhteensä: 10
viite: 10 / 10
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| Tekijä: | Rayney, P. |
| Otsikko: | Incorporation can provide shelter. (Taxation. 1.) |
| Lehti: | Accountancy
1987 : JUN, VOL. 99:1126, p. 95-97 |
| Asiasana: | COMPANY OWNERSHIP CAPITAL GAINS TAX |
| Kieli: | eng |
| Tiivistelmä: | A review of the implications of s 126 of the Capital Gains Tax Act for companies and the need to plan in advance so that the best route is chosen. The analysis covers the transfer of assets to a company, roll-over relief, the impact of s 123 relief, a Figure compares s 123 to s 126, reference is made to the Furniss v Dawson principle and how s 123 can produce a lower tax liability on a future disposal of assets. |
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