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Should surplus profits be retained or extracted?

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 2: Extracting Funds from the Company Main issues Business Asset Disposal Relief (BADR) and Investors’ Relief (IR) Retention of profits Taking profits as capital gains Extracting funds or value from the company ...

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