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The reconstruction reliefs

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 Shareholder and creditor reconstruction relief Company reconstruction relief Interaction with degrouping charges Interaction with the substantial shareholdings exemption Tax liabilities Reconstructions and intangible fixed assets Stamp duty and schemes of reconstruction ...

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