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MALCOLM GUNN reports from the event held at New College
SPEAKERS (all from Tax Chambers 15 Old Square)
- Stephen Brandon QC
- Oliver Marre
- James Kessler QC
- Harriet Brown
- Patrick Cannon
- Setu Kamal
- Amanda Hardy
- Robert Venables QC
- Rory Mullan
Transactions in securities
Stephen Brandon QC analysed the new transactions in securities code at ITA 2007 s 682 to s 687 and said that some of the reported cases on the previous code may no longer be relevant.
For example in CIR v Cleary 44 TC 399 two sisters owned two companies and sold shares in one to the other company receiving cash payment from it.
They were charged to income tax on the proceeds because the purchaser...
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