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Share exchanges

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 9: Reorganisations and reconstructions Introduction Commercial purpose and anti-avoidance rule What is a share exchange? Effect of share exchanges Interaction with capital gains degrouping charge Stamp duty and share exchanges ...

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