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Group relief

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Chapter 8: Groups and substantial shareholdings Qualifications for membership of a group Residence qualifications for group relief Types of loss available for group relief Limits on group relief Overlapping period Restrictions for dual-resident investment companies Group relief using carried forward losses Administrative requirements for group relief Payment for group relief ...

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