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Chapter 9: Reorganisations and reconstructions

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Introduction Reorganisations of share capital Share exchanges Exchanges involving qualifying corporate bonds (QCBs) Schemes of reconstruction The reconstruction reliefs Appendix – Sample clearance letter ...

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