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Chapter 4: Incorporation relief

Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2019/20

Authors:
Chris Williams and Satwaki Chanda
Publisher:
Bloomsbury Professional
Edition:
2019/20 edition
Publication Date:
2019
Law Stated At:
1 June 2019
Transfer of a business The conditions The amount of the gain on the old assets Cost of the shares Calculating incorporation relief Selecting the consideration Limited liability partnerships Interaction of reliefs Election to disapply mandatory ...

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