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BADR on associated disposals of personally held property

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 16: Winding-Up, Administration of Companies and Disincorporation Conditions for associated disposal relief Restrictions on gain qualifying for associated disposal BADR ...

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