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Dealing with surplus available to shareholders

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 12: Selling or winding-up an owner-managed company Capital distributions Business asset disposal relief on post-5 April 2008 capital distributions Planning considerations Taper relief on pre-6 April 2008 capital distributions Multiple capital distributions Small capital distributions Distributions in specie ...

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