Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Soccer scenarios

06 June 2012 / Heather Miller
Issue: 4356 / Categories: Comment & Analysis , Capital Gains
Whether you’re buying or selling a company, HEATHER MILLER has a game plan to ensure your team comes out on top

KEY POINTS

  • Practical example of trading company and accounts.
  • What is a disposal of business assets?
  • A trading company and the meaning of substantial.
  • The tax effects of goodwill and losses brought forward.
  • Holding companies and substantial shareholdings.

I think I should warn those readers who saw the pictures of the footballers on this week's cover of Taxation and expected a gloriously witty tax article that uses the current state of the England team as an analogy for buying and selling a business: you’re going to be a bit disappointed. You see I know nothing about football.

Less than nothing in fact as the information I can offer would probably put me into a ‘negative points’ situation with any ardent follower of the beautiful game.

I can name a...

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:

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.

back to top icon