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The reconstruction reliefs

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Chapter 8: Reorganisations and reconstructions Introduction Shareholder and creditor reconstruction relief Company reconstruction relief Interaction with degrouping charges Interaction with the substantial shareholding exemption Tax liabilities Reconstructions and intangible fixed assets Stamp duty and schemes of reconstruction Stamp duty land tax and schemes of reconstruction ...

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