New publication available ‘Tolley’s Tax Digest 173 – Transactions in Securities’



Tolleys Tax Digest - Transactions in Securities Issue 173 March 2017Tolley’s Tax Digest – Transactions in Securities, issue 173 March 2017 is now available.

This publication by Pete Miller contains detailed, expert guidance:

  • fully updated for the FA 2016 changes;
  • relevant case law, including Cleary, Greenberg, Joiner and Wiggins;
  • impact on reductions of capital;
  • effect of winding up close companies;
  • new fundamental change of ownership test;
  • changes to the motive tests;
  • extended definition of income tax advantage;
  • clearances;
  • counteraction;
  • appeals;
  • and much more.