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Business asset disposal relief

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Bloomsbury Professional
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Chapter 12: Selling or winding-up an owner-managed company Main qualifying conditions Relaxation of conditions for EMI share options Basic mechanics of BADR Trading company/group test Disposals by trustees Business asset disposal relief on associated disposals of personally held property ...

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