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Relief for shareholders of insolvent companies

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 Negligible value claim The income tax relief ‘capping’ rules and negligible value claims Base cost issues with shares Share loss relief (income tax relief for capital losses on shares) ...

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