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Capital gains treatment

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 13: Share Transfers, Share Buy-Backs and Company Reorganisations/Demergers Requirements for CGT treatment Optimising the seller’s tax position POS by non-resident company POS from trustee sellers POS from corporate sellers HMRC clearance for CGT-based treatment POS – capital v distribution treatment Tax comparison between CGT and income distribution treatment ...

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