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9.212: Pre-entry losses

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 9: Companies’ Capital Gains and Company Reconstructions 9.2 : Capital Gains Tax Groups 9.212.1: Introduction 9.212.2: Definitions 9.212.3: Pre-entry asset 9.212.4: Pre-entry proportion of loss 9.212.5: Gains from which pre-entry losses are deductible 9.212.6: Companies changing groups on certain transfers of shares etc 9.212.7: Takeovers ...

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