TAXguide 22/17: TAAR very much: reconstructions and winding up
- Publish date: 07 December 2017
- Archived on: 01 January 2019
In TAXguide 22/17, Pete Miller answers a selection of the key questions raised by viewers of the Tax Faculty webinar ‘TAAR very much reconstructions and winding up’’, broadcast on 1 December 2017. Read a summary here, Tax Faculty members can download the full guide.
Questions asked include:
- Does the legislation apply to special purpose vehicles?
- Will the rules apply if there is a capital gains tax advantage?
- Will the TAAR apply if a company which existed prior to 1 April 2016 is liquidated?