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Use of hive-downs

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
Law Stated At:
6 April 2024
Chapter 12: Expanding the Company’s Activities and Structuring Business Acquisitions Succession of trade rules for capital allowances and tax losses Trading stock Intra-group transfers for chargeable assets, intangibles and degrouping charges SSE on sale of subsidiary and degrouping charges ...

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