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Statutory demerger conditions

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

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 13: Share Transfers, Share Buy-Backs and Company Reorganisations/Demergers Summary of main conditions Statutory demerger tax clearances Chargeable payments Practical case involving chargeable payments and subsequent sale Key VAT issues on demergers ...

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