Part 19-1-3 Disposal of assets (S-534) 3.1 In general there must be an acquisition and a disposal in the form of positive acts within the natural meaning of these words (e.g., purchase, sale, gift, exchange, etc.), except where otherwise provided. The creation of an asset (e.g., the creation of goodwill by starting and building up a business) is […]

Why join?

Unlike, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.