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Transfers of trades under CTA 2010, Pt 22, Ch 1

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 Common ownership requirements Application to trade losses Change of ownership and major change in the nature or conduct of the trade Application to capital allowances Other issues on a transfer of trade ...

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