Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial
|

Meeting points

© Copyright LexisNexis 2024. All rights reserved.

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...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

READERS' FORUM premium icon
Read All
Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?
FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS premium icon
Read All
High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024
DEADLINE DATES
CASES premium icon
Read All
Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents
MOST POPULAR
Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights
Copyright © 2024 LexisNexis
back to top icon