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Statutory demerger reliefs for distributing company

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 Exempt distribution Treatment of disposal under a Type 1 direct demerger and application of SSE TCGA 1992, s 139 reconstruction relief for corporate gains on indirect demergers De-grouping charge exemption Other relieving provisions ...

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