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4.109: Company reconstructions without change of ownership

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 4: Losses, Collection of Tax at Source and Charges on Income 4.1: Losses 4.109.1: Introduction 4.109.2: Transfer of trade 4.109.3: Trading losses 4.109.4: Capital allowances 4.109.5: Securities held as trading stock 4.109.6: Terminal loss available to predecessor 4.109.7: Further transfers of trade within period for comparison 4.109.8: Ownership of trade 4.109.9: Loss buying 4.109.10: The Mergers Directive ...

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