Please enable JavaScript.
Coggle requires JavaScript to display documents.
Capital in nature - Coggle Diagram
Capital in nature
-
-
Changes to intension
-
Principles
A decision to sell does not mean there is a change in intension An asset can be realized at it best advantage
-
An asset can be realized to the best of its advantage but taxpayer has to be careful not to cross the Rubicon
-
-
-
-
-
Realization companies
-
Principles
-
A real justification is need to establish a realization company A mere selling of a company's assets through a realization company does not make them capital in nature