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Special election to obtain BADR/ER on share exchange

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 15: Selling the Owner-Managed Business or Company Structuring the consideration for a share sale Effect of election Deciding whether to make a TCGA 1992, s 169Q election ...

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