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Consideration satisfied in shares

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

Peter Rayney
Bloomsbury Professional
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Chapter 15: Selling the Owner-Managed Business or Company Structuring the consideration for a share sale Basic share exchange rules Share exchanges and the BADR/ER ‘personal company’ test The genuine commercial purpose/no tax avoidance test Issues arising from the Snell case ...

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