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OTS focus paper on disincorporation relief: CIOT and ATT responses
Members will be aware that disincorporation relief was intended to help address the problems faced by some small busines...
Distributions in a winding up TAAR: new HMRC guidance
The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be a dividen...
OTS paper on disincorporation relief
Background to disincorporation relief Disincorporation relief was introduced by Finance Act 2013.