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Chapter 13: Share Transfers, Share Buy-Backs and Company Reorganisations/Demergers

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
Introduction Gift of shares – married couples (and civil partners) Gifts of shares – family members, employees, etc Business asset hold-over relief Issue of ...

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