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Computational procedure

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 4: Trading Company and Investment Company Computations under CTSA Allocation to relevant pools Calculation of writing down allowances on the main pool Special disposal rules for assets previously qualifying for full expensing, super deduction, or 50% FYAs ...

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