Skip navigation |

Successions -tried and (often) tested

Category Technical Articles
AuthorTechnical Department
Article by Ross Burgess BA ATII, tax tutor with BPP. This article appeared in the December 2002 issue of Tax Adviser.

This is an article of simple facts and the first one is that the successions legislation, which concerns the transfer of a company’s trade, is both tried and (often) tested. A few commercial scenarios will illustrate what the rules are, when they are likely to apply, and some of the practical applications of the legislation.

Download full article in Adobe (pdf) format.

Technical Department
020 7235 9381

December 2002 by Ross Burgess


We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we'll assume that you are happy to receive all cookies on the The Chartered Institute of Taxation website. To find out more about the cookies, see our privacy policy.