»Ê¹ÚÌåÓýapp

‘Realising a gainâ€� is set out in Section 356OT CTA 2010 and Section 517T ITA 2007. »Ê¹ÚÌåÓýapp meaning of ‘realising a gainâ€� is extended to include realising a gain for another person.

Example

Person A (“A�) and person B (“B�) are related parties.

If, by a premature sale, A directly or indirectly transmits the opportunity of realising a profit or gain to another B, then A realises B’s profit or gain for B.