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Share loss relief (income tax relief for capital losses on 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 16: Winding-Up, Administration of Companies and Disincorporation Relief for shareholders of insolvent companies Application of ITA 2007, s 131 relief to companies in liquidation ‘Subscriber share’ requirement Relevant conditions for share loss relief Mechanics of ITA 2007, s 131 share loss relief ...

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