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Consequences for the company

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 Pension provision Termination of CTAP and closure costs Sale of plant and buildings Capital gains on property sale Sale of trading stock Trading losses Setting off trading losses against post-trading receipts Close investment holding company status Pre-liquidation tax liabilities Post-liquidation tax liabilities Legal formalities ...

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