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Uniform Capital Allowances: New Rules - New Traps


This seminar paper discusses the new rules and traps in Unified Capital Allowances, including: Balancing adjustments - when are they triggered?; When is roll-over available and is there a CGT event?; Treatment of joint ventures and partnerships; Interface with existing rules and other tax reform proposals.

Author profile

Karen Payne CTA
Karen, CTA, was appointed as the inaugural Chief Executive Officer of the Board of Taxation, effective 31 March 2016. She is also a Member of the Board of Taxation, appointed in May 2015. She chaired the Board’s working group that advised on the implementation of the OECD hybrid mismatch rules – both generally and specifically in relation to regulatory capital. Karen was a member of the Board of Taxation advisory panel and assisted with the reviews of tax arrangements for managed investment trusts, venture capital limited partnerships, collective investment vehicles , the investment manager regime and the arm’s-length debt test. Karen was previously a Partner at Minter Ellison focusing on international and corporate taxes for the financial services industry, and mining, energy and utilities sectors. Karen has assisted domestic and international corporates and funds (equity, infrastructure, property, private equity and venture capital) with advice on structure, M&A and taxation due diligence. - Current at 09 December 2017
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This was presented at Unified Capital Allowances .

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Individual sessions

Unified Capital Allowances: Blackholes

Author(s):  Gordon S COOPER

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