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11.306: Conditions for relief: the vendor

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 11: Distributions, Buy-back of Shares 11.3 : Buy-back of Shares 11.306.1: Introduction 11.306.2: Residence 11.306.3: Period of ownership 11.306.4: Reduction in vendor’s interest 11.306.5: Profit distribution test 11.306.6: Buy-back by group member 11.306.7: Severance of vendor-company connection 11.306.8: “Scheme or arrangement” 11.306.9: Relaxation of conditions ...

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