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Capital gains tax relief

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 9: Selling companies to employee ownership trusts The basic rule Ordinary share capital Non-corporate claimants Relief must be claimed Relief requirements Sale not at market value Holding period for shares Consequences to trustees ...

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