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CGT treatment for transferor/transferee employee

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Author:
Peter Rayney
Publisher:
Bloomsbury Professional
Edition:
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Chapter 13: Share Transfers, Share Buy-Backs and Company Reorganisations/Demergers Employment income tax charges for directors and employees Direct acquisition of shares Shares acquired on exercise of options ...

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