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Disincorporation of the business

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 16: Winding-Up, Administration of Companies and Disincorporation Corporate v partnership/sole trader structure Planning a disincorporation Legal mechanics and basic tax treatment Main corporation tax consequences Tax liabilities arising on shareholders Dealing with property on disincorporation Treatment of goodwill ...

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