Commentary

E3.1104 Chargeable events in relation to deferral relief

Personal and employment tax

E3.1104 Chargeable events in relation to deferral relief

E3.1104 Chargeable events in relation to deferral relief

In relation to any relevant shares, any of the following is a chargeable event1:

Chargeable eventCommentary
The investor disposes of the relevant shares other than to a spouse or civil partner (where the disposal is treated as giving rise to no gain/ no loss).This is a chargeable event whenever it occurs.
Where the shares have been transferred to a spouse or civil partner, the spouse or civil partner disposes of those shares other than to the original investor.This is a chargeable event whenever it occurs.
The investor (or a spouse

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial