Debentures
Consideration
Case Law –
Harleyford Golf Club plc [1997] BVC 2,003
Conversion of securities
– see Conversion of securities
Disposal of right to acquire
Legislation/Regulatory –
TCGA92 s. 123
Exchange, for those of another company
– see Reconstructions
Generally
Commentary –
Indirect Tax Reporter ¶40-200(35)
Gifts, inheritance tax
Commentary –
Quick Overview ¶16285
Issue, single or multiple supply
Commentary –
Indirect Tax Reporter ¶15-670
Meaning
Legislation/Regulatory –
ITA2007 s. 1022
Not disregarded as payments in kind
Legislation/Regulatory –
SI 2001/1004 Sch. 3, Pt. IV
Re-organisations
Legislation/Regulatory –
FA93 s. 84(3)
Reorganisations
Commentary –
Tax Reporter ¶511-000
Single or multiple supply
Case Law –
Rugby Football Union. [2003] BVC 2,506
Valuation
– see Valuation