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CGT exemption for sale of a controlling shareholding to employee ownership trust (EOT)

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 Background to EOTs CGT exemption on disposals of controlling shareholding(s) Disqualifying event clawback rules for trustees Funding the acquisition of the shares Bonus payments to qualifying employees ...

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