United Kingdom: Inland Revenue guidance on the new substantial shareholding relief

• Autores: Robert Newey
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 2, 2003, págs. 61-63
• Idioma: inglés
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• Resumen

  • In follow-up to an article on the new substantial shareholder relief that appeared in the November 2002 issue of ET, the recently released Inland Revenue statement of practice on the scope of the relief is examined.