Page 6 - P6 Slide Taxation - Lecture Day 6 - Groups, Interest And Practice Questions
P. 6

Asset-for-share transactions









          • Acquisition




          In exchange for the disposal of the asset(s), the



          person must acquire a share and ‘something’.


          That ‘something’ can be one of two things:




          1) a qualifying interest or




          2) a full-time job.















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