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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
G General anti-abuse rule (GAAR) background, 1.18 HMRC guidance, 1.19A legislation, 1.19 sale of businesses, and, 15.105 Generally accepted accounting principles (GAAP) generally, 4.5 – 4.6 Gift of shares business asset hold-over relief See also Hold-over relief generally, 13.14 – 13.22 capital gains tax, and basic treatment, 13.9 – 13.10 consecutive disposals to connected persons, ...

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