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Loan note consideration – QCBs versus non-QCBs

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 15: Selling the Owner-Managed Business or Company QCBs v non-QCBs QCBs QCB gains and TCGA 1992, s 169R elections to ‘bank’ BADR Potential issues with TCGA 1992, s 169R elections Bad debt relief issues with QCBs Non-QCBs ...

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