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Chapter 12: Selling or winding-up an owner-managed company

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Sales under the CGT regime Basic deal-structuring issues Basic capital gains tax (CGT) rules on share sales Business asset disposal relief Treatment of sale consideration satisfied by shares/loan notes in the acquirer Earn-out deals Application of ITA 2007, s 684 anti-avoidance rules Winding-up the family or owner-managed company Consequences for the company Dealing with surplus available to shareholders Pre-liquidation/dissolution dividend versus capital distribution Liquidation and ITA 2007, s 684 Business ...

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