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Potential application of the Transactions in Securities (TiS) legislation

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 15: Selling the Owner-Managed Business or Company The current TiS regime The ‘fundamental change of ownership’ exemption Vulnerable cases Obtaining an income tax advantage The Cleary case Relevant TiS decisions Repayment of share capital and TiS Clearance applications under ITA 2007, s 701 Processing of clearance applications and dealing with ‘refusals’ ITA 2007, s 698 counteraction assessments ...

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