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Share exchanges

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Bloomsbury Professional
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Chapter 8: Reorganisations and reconstructions Introduction Commercial purpose and anti-avoidance rule What is a share exchange? Effect of share exchanges Exchanges involving non-UK companies Interaction with capital gains degrouping charge Stamp duty and share exchanges ...

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