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21,941 results
Capital gains: does section 160ZM apply only to cash distributions?
Capital Gains: What are the CGT consequences for the borrower (debtor) when a debt is waived?
Capital gains: is the term 'sum' in subsection 160ZB(1) limited to a cash sum?
Capital Gains: How are insurance policy proceeds treated when received in respect of lost or destroyed assets?
Income tax: capital gains: does section 160ZL apply to a bonus share issue out of a genuine share premium account?
Capital Gains: How do you identify individual shares within a holding of identical shares?
Capital gains: what is meant by the term 'statutory licence' in section 160ZZPE?
Capital gains: what is meant by the term 'renewal of a statutory licence' in section 160ZZPE?
Capital gains: when is a renewal of a statutory licence 'wholly or principally attributable to' the taxpayer's ownership of the original licence?
Capital Gains: When does the grant of a new statutory licence to which section 160ZZPE applies constitute the acquisition of a separate asset?
Capital Gains: Will the issuer of a convertible note be subject to capital gains tax if the convertible note is not exercised?
Capital gains: what is the cost base of shares acquired by a taxpayer on acceptance of a takeover offer?
Capital Gains: What is the treatment where units in a unit trust are issued or redeemed by the trustee?
Capital Gains: What are the CGT consequences where an asset is disposed of for cash and other property?
Capital gains: will section 160ZZS apply where pre-CGT shares in a company are transferred to a spouse and the shares are eligible for roll-over relief under section 160ZZM?
Capital gains: will an asset deemed by the CGT provisions to have been acquired by a transferee company before 20 September 1985 be included as part of the underlying property for the purposes of the tests in section 160ZZT?
Capital Gains: How do sections 160ZL and 160ZM interact with section 308?
Capital Gains: What are the CGT consequences of the acquisition by one of two tenants in common of the interest of the other tenant in common?
Capital Gains: What are the CGT consequences where a lessee affixes to the lessor's land an asset which continues to be owned by the lessee?
Capital Gains: What are the CGT consequences where a fixture which was regarded as being owned by the lessee remains affixed to the land at the end of the lease?