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Capital loss relief for irrecoverable loans

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 shareholder loans Outline of TCGA 1992, s 253 relief Conditions for TCGA 1992, s 253 relief ...

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