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Meeting Points
MATTHEW HUTTON MA (Oxon), CTA (fellow), AIIT, TEP reports highlights of IBC's Capital Taxes Conference held in London on 9 June 2004.
Meeting Points
MATTHEW HUTTON MA (Oxon) CTA (fellow) AIIT TEP reports highlights of IBC's Capital Taxes Conference held in London on 9 June 2004.
Equity release schemes: escape from the pre-owned assets régime
| The disposal of property is an excluded transaction advised Chris Whitehouse if it is a disposal by an individual of his whole interest in the property 'except for any right expressly reserved by him over the property either by an arm's length transaction or by a transaction such as might be expected to be made at arm's length between unconnected persons ( paragraph 10(1) (a) of Schedule 15 to the Finance Bill 2004 ). Accordingly provided the sale is of the whole property the... |
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