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Should surplus profits be retained or extracted?

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Bloomsbury Professional
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Chapter 5: Extracting Funds from the Company Main issues Business Asset Disposal Relief (BADR) and Investors’ Relief (IR) Retention of profits Taking profits as capital gains Extracting funds or value from the company ...

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