PM Departs for Buala - Solomon Times Online
Prime Minister Manasseh Sogavare left for Buala, Isabel Province, this morning to attend the province’s 2nd Appointed Day celebrations.
Source: solomontimes.com
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UK Tax Round Up - April 2021 | Proskauer Rose LLP
Euromoney Institutional Investor plc v HMRC, the FTT held that the share for share exchange treatment in section 135 TCGA 1992 applied despite the presence of a tax avoidance purpose. Euromoney sold its shares in a subsidiary company to a third party buyer. The consideration was originally intended to be satisfied by ordinary shares and cash. However, upon the advice of the company’s tax director, the cash portion of the consideration was substituted for preference shares so as to allow the transaction to benefit from share for share exchange treatment under section 135 TCGA 1992 (and thu...
Source: jdsupra.com