Sufficient Consideration in UK Law

  • Chapter CG70820
    • HMRC guidance manuals collection
    ...... paid by way of premium except where it can be shown that other sufficient consideration for the payment has been ......
  • Chapter ETASSUM32120
    • HMRC guidance manuals collection
    ...... undertaking to enter into a savings contract may be accepted as sufficient consideration, for contract law purposes, for the grant of a ......
  • Chapter IEIM520100
    • HMRC guidance manuals collection
    ...... Based on consideration of the facts and our opinion of them. Even where we do not specifically ... with the customer; the important thing is whether relevant and sufficient facts are provided to satisfy HMRC that an agreement or opinion can be ......
  • Chapter CTM09005
    • HMRC guidance manuals collection
    ...... There was a requirement for the payment to be for valuable and sufficient consideration, but with an exception for charitable covenants.  Surplus ......
  • Chapter CTM17510
    • HMRC guidance manuals collection
    ...... . is in exchange for new consideration received by the company. Part of a payment by a company to redeem or ...This may result in the company receiving sufficient new consideration to establish a premium. If so, the premium is treated as ......
  • Chapter CG15089
    • HMRC guidance manuals collection
    ...... . TCGA92/S279B. A right to unascertainable consideration is defined as follows for the purposes of TCGA92/S279A (see the fifth ... right to choose between these two alternatives is not of itself sufficient for the amount or value of the consideration to be regarded as ......
  • Chapter BIM35310
    • HMRC guidance manuals collection
    ...... that the deed was not ‘a disposition made for valuable and sufficient consideration’ within the meaning of S20(1)(b) Finance Act 1922, and. ......
  • Chapter NMWM04040
    • HMRC guidance manuals collection
    • HM Revenue & Customs
    ...... legal relations can usually be inferred from the presence of consideration. However, there may be no such intention in certain family, domestic or ...In English law, the consideration must be sufficient to reasonably and fairly induce the parties to enter into a contract. For ......
  • Chapter NMWM16310
    • HMRC guidance manuals collection
    • HM Revenue & Customs
    ......The Tribunal will be trying to obtain sufficient information to assist with their consideration of the case and, unless ......
  • Chapter IHTM14336
    • HMRC Inheritance Tax Manuals
    • HM Revenue & Customs
    ...... or chattels (IHTM14341), the fact that the donor gave full consideration for the benefit or enjoyment which they obtained will not be sufficient to ......
  • See all results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT