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Meeting points

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30 June 2005 / Keith M Gordon
Issue: 4014 / Categories: Events

LexisNexis conference — Tax planning for pre-owned assets 23 February 2005. Conference reported by Keith Gordon MA (Oxon), ACA, CTA, Barrister

Speakers quoted:
Jeremy Woolf, Barrister, Pump Court Tax Chambers
James Henderson, Barrister, Pump Court Tax Chambers
Matthew Hutton MA (Oxon), CTA (Fellow), AIIT, TEP
Ralph Ray BSc (Econ), CTA (Fellow), TEP, Solicitor, consultant with Wilsons
Ian Maston, Director, Estate Planning and Trusts,
Chiltern plc

LexisNexis conference — Tax planning for pre-owned assets 23 February 2005. Conference reported by Keith Gordon MA (Oxon) ACA CTA Barrister

Speakers quoted:
Jeremy Woolf Barrister Pump Court Tax Chambers
James Henderson Barrister Pump Court Tax Chambers
Matthew Hutton MA (Oxon) CTA (Fellow) AIIT TEP
Ralph Ray BSc (Econ) CTA (Fellow) TEP Solicitor consultant with Wilsons
Ian Maston Director Estate Planning and Trusts
Chiltern plc
William Massey QC Pump Court Tax Chambers

The meaning of 'disposal'

Jeremy Woolf commented that in respect of land FA 2004 paragraph 3 of Schedule 15 requires there to be occupation of land an interest in which has been previously disposed of. In respect of the second requirement Jeremy warned that the word 'disposal' is not limited to gifts although some sales...

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