CGT: release of pre-sale asset transfer consideration debt was consideration for share sale (First-tier Tribunal) | Practical Law
https://content.next.westlaw.com/practical-law/document/I3428d8a805f011e598db8b09b4f043e0/CGT-release-of-pre-sale-asset-transfer-consideration-debt-was-consideration-for-share-sale-First-tier-Tribunal?viewType=FullText&transitionType=Default&contextData=(sc.Default)
The release of consideration left outstanding as a debt for a pre-sale transfer of assets to a selling shareholder was additional, non-cash consideration for the share sale (Cooling v HMRC [2015] UKFTT 223 (TC)).
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CGT: release of pre-sale asset transfer consideration debt was consideration for share sale (First-tier Tribunal)
Practical Law UK Legal Update 8-614-7855
(Approx. 3 pages)
CGT: release of pre-sale asset transfer consideration debt was consideration for share sale (First-tier Tribunal)
by
Practical Law Tax
Related Content
Published on 29 May 2015
•
United Kingdom
The release of consideration left outstanding as a debt for a pre-sale transfer of assets to a selling shareholder was additional, non-cash consideration for the share sale
(Cooling v HMRC [2015] UKFTT 223 (TC)
).