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BPR19 (ITA) – Receipt of a cash payment from a trust – disposal of vested rights by the beneficiary for capital gains tax purposes​ (Paragraph 11 of Eighth Schedule)

Posted on January 23, 2019 by admin_kmos
Posted in BPR19 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes and policy guidance on the subject provided in Comprehensive guide to CGT) Trusts

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← BPR20 (ITA) – ​Impact that the transfer of an amount of share premium of a company to another reserve of that company has on the nature of the share premium (“Dividend” definition, section 64C)
BPR18 (ITA) – ​Deduction of letting commission paid by a property investment company to a property management company (Section 11(a), section 23H) →

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