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Group relief

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Bloomsbury Professional
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Chapter 7: Groups and substantial shareholdings What is a group? Residence qualifications for group relief Types of loss that can be surrendered for group relief Claims to group relief Overlapping period Restrictions for dual-resident investment companies Group relief using carried forward losses Relief for overseas losses of non-resident companies Administrative requirements for group relief Payment for group relief ...

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