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Treatment of sale consideration satisfied by shares/loan notes in the acquirer

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Bloomsbury Professional
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Chapter 11: Selling or winding-up an owner-managed company Different types of consideration Consideration shares in the acquirer Special election to obtain business asset disposal relief on share exchange Making a TCGA 1992, s 169Q election Consideration satisfied in loan notes (up to 22 June 2010) Dealing with QCBs QCB gains and TCGA 1992, s 169R elections to gain the benefit of ER/BADR (disposals after 22 June 2010) Transitional ER for pre-6 April 2008 QCBs QCB loss problem Non-qualifying corporate bonds (non-QCBs) ...

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