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moosha

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moosha
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  • Hi, So, you have a fair value accounting company. The bond credit (tax treated as paid) can't be bought into account until actual disposal (part/full) of the bond. So on a yearly basis the company would just show a gain (credit) or loss (debit) b…
    in Corporate investments Comment by moosha July 14
  • Hi, Les is referencing 'transactional-based' calculations - explained here onwards if you want to take a look www.gov.uk/hmrc-internal-manuals/insurance-policyholder-taxation-manual/iptm3580 In your scenario if ownership changed then the bond …
    in Bond Chargeable Gain Query Comment by moosha March 25