The Resource Big Earn

Big Earn

Label
Big Earn
Title
Big Earn
Creator
Subject
Language
eng
Summary
This article gives a reminder of the rules for capital gains tax (CGT) and earn-outs. There is a difference in treatment between ascertained and unascertained consideration. If the proceeds of a sale in the CGT computation are uncertainable, the gain is calculated based on the Marren v. Ingles principle (1980). There is also an effect on share-for-share exchanges
Citation source
In: Taxation. - Sutton. - Vol. 170 (2012),
Geographic coverage
  • European Union
  • Europe
Language note
English
http://bibfra.me/vocab/lite/organizationName
Tolley Guidance
http://library.link/vocab/subjectName
  • capital gains tax
  • consideration
  • disposal
  • case law
  • share exchange
Label
Big Earn
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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